The tariff classification of costumes from China.

N245168 August 22, 2013 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Tiffany Lewis Saum Accessories Inc. 1251-L South Beach Blvd. La Habra, CA 90631 RE: The tariff classification of costumes from China. Dear Ms. Lewis: In your letter dated August 8, 2013, you requested a tariff classification ruling. You submitted a sample, identified as the adult Big Pimpin’ Costume, style number DF-10636 (O/S), which consists of a long belted purple wrap robe with zebra collar worn to depict a pimp in a long coat. The flimsy robe, which is decorated with large screen-printed one-hundred dollar bills and a giant gold dollar sign, is constructed of 100% polyester woven fabric. The robe has visible loose overlock stitching with hanging threads at the collar, sleeves, open front and hem edges. You submitted a sample, identified as the adult Devilina Costume, style number DF-10638 (O/S), which consists of what you refer to as a “hooded cape”, gloves, boot toppers, a tail and an eye mask worn together to depict a devil. GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods "shall be classified as if they consisted of the material or component which gives them their essential character." The flimsy cape-like garment imparts the essential character of the set. The red garment has attached horns and is constructed of 100% polyester knit fabric. It has visible loose overlock stitching with hanging threads at the hood edge, open front and armholes. The garment also has large jagged raw edges at the hem and is closed with a flimsy string tie. The samples will be returned to you as requested. The applicable subheading for style numbers DF-10636 (O/S) and DF-10638 (O/S) will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov.  We are returning your request for a classification for the Tough Love Shoe Cover, style number DF-10633 (O/S), Babe’s N Badges, style numbers DF-10634 (S/M) and DF-10635 (M/L), and Miss Magic, style number DF-10637 (O/S), from China, and any related samples, exhibits, etc. because of non-conformity with the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).  According to 19 C.F.R. 177.1(a)(2)(i): A question arising in connection with a Customs transaction already before a Customs office will normally be resolved by that office in accordance with the principles and precedents previously announced by the Headquarters Office.  If such a question cannot be resolved on the basis of clearly established rules set forth in the Customs and related laws, or in the regulations there under, or in applicable Treasury Decisions, rulings, opinions, or court decisions published in the Customs Bulletin, that office may be requested to forward the question to the Headquarters Office for consideration, as more fully described in Section 177.11. We are unable to issue a ruling because the classification of similar articles is currently before CBP Headquarters. When this classification issue is resolved, you may resubmit your ruling requests for these articles. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Wayne Kessler at (646) 733-3026. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division