The tariff classification of costumes from China.

N248085 December 13, 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, on behalf of Sears Holdings Global Sourcing Ltd., you requested a tariff classification ruling. The first submitted sample, identified as a Ninja Fighter-Yellow Costume, style number B-2331-00, consists of a jumpsuit, a tabard, which you refer to as armor, 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, arm, ankle and closure edges. The jumpsuit is closed with hook and loop tabs. The second submitted sample, identified as a Ninja Fighter-Red Costume, style number B-2331-00, consists of a jumpsuit, a tabard, which you refer to as armor, 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, arm, ankle and closure edges. The jumpsuit is closed with hook and loop tabs. The third submitted sample, identified as a Muscle Ninja Costume, style number B-2339-00, consists of a jumpsuit 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, arm, ankle and closure edges. The jumpsuit is closed with hook and loop tabs. The fourth submitted sample, identified as a Heroic Ninja Costume, style number B-2340-00, consists of a jumpsuit, a tabard, which you refer to as armor, 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 overlock stitching at the neck, arm, ankle and closure edges. The jumpsuit is closed with hook and loop tabs. The applicable subheading for the Ninja Fighter-Yellow Costume, Ninja Fighter-Red Costume, Muscle Ninja Costume, and Heroic 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