The tariff classification of costumes from China.

N245617 September 11, 2013 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. John M. Peterson Neville Peterson LLP 17 State Street, 19th Floor New York, NY 10004 RE: The tariff classification of costumes from China. Dear Mr. Peterson: In your letter dated August 12, 2013, on behalf of AFG Media Ltd. d/b/a Morphsuits, you requested a tariff classification ruling. The first submitted sample, identified as the Socialking Costume (no item #), consists of an “one size fits all” textile covered pop-up wire frame that simulates a rectangular Facebook style “page” and a pointing foam finger that simulates a cursor. The rectangular “page” measures approximately 48” in height x 36” in width and has an oval opening at the top center to insert the wearer’s face. The costume is held to the wearer by two crossed elastic straps on the back side of the “page.” 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 essential character of the set is imparted by the flimsy textile “page” which has large visible loose stitching. The second submitted sample, identified as the Wheel of Misfortune Costume (no item #), is similar in construction to the Socialking but simulates a wheel similar to the wheel on the television show, “Wheel of Fortune.” The wheel measures approximately 35-1/2” in diameter and has an attached arrow, that when spun, lands on various pre-printed humorous “dares” on the wheel. The costume is held to the wearer by two crossed elastic straps on the back side of the “page.” The “one size fits all” flimsy textile wheel has large visible loose stitching. Your samples will be returned as requested. The applicable subheading for the Socialking Costume and the Wheel of Misfortune Costume 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/. Your item may be subject to the laws and regulations of the Consumer Product Safety Act. Import compliance information may be obtained by contacting the U. S. Consumer Product Safety Commission (CPSC) at 4330 East West Highway, Bethesda, Maryland 20814, Telephone: (301) 504-7923. 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. 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