The tariff classification of costumes from China.

N248082 December 6, 2013 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Ivy Chen Handerson Handicraft Mfg. Co. 11F/6, No. 2, Jian-Ba Road, Chung-Ho Taipei, Taiwan RE: The tariff classification of costumes from China. Dear Ms. Chen: In your letter dated November 13, 2013, you requested a tariff classification ruling. The first submitted sample, identified as a Scorpion Ninja Costume, style number B-2323-00, consists of a jumpsuit with an attached tabard, which you refer to as a tunic, and a hood. 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 jumpsuit, which is constructed of 100% polyester, imparts the essential character of the set. The jumpsuit has visible loose overlock stitching at the neck, tabard and closure edges, and visible loose overlock stitching with hanging threads at the arm and ankle edges. The jumpsuit is closed with hook and loop tabs. The second submitted sample, identified as a Blue Ninja Costume, style number B-2338-00, consists of a jumpsuit, a separate tabard, which you refer to as a tunic, and a hood. 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 jumpsuit, which is constructed of 100% polyester, imparts the essential character of the set. The jumpsuit has visible loose overlock stitching at the neck and the edges of the arms, ankles and closure. The jumpsuit is closed with hook and loop tabs. The applicable subheading for the Scorpion Ninja Costume and the Blue Ninja 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/. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division