The tariff classification of costumes from China.

N250762 March 7, 2014 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 6114.30.3054 Ms. Jaclyn Groff LF Products Pte Ltd DBA Palamon International 702 SE 5th Street Suite 20 Bentonville, AR 72712 RE: The tariff classification of costumes from China. Dear Ms. Groff: In your letter dated February 18, 2014, you requested a tariff classification ruling. You stated in your ruling request that you enclosed five costume samples, but only three were actually included with your ruling request. The first submitted sample, identified as item number 3509, Samurai Ninja Costume consists of a child size long sleeve jumpsuit, a hood, a tabard and a belt. 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 imparts the essential character to the costume set. The 100% knit polyester fabric jumpsuit features loose overlock stitching and hanging threads at the neck, back opening, sleeves and ankles. The jumpsuit is closed in back with flimsy hook and loop tabs. The second submitted sample, identified as item number 3533, Fire Ninja Costume, consists of a child size long sleeve jumpsuit, a mask and a tabard with belt. 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 jumpsuit imparts the essential character to the costume set. The 100% knit polyester fabric jumpsuit features attached arm and leg cuffs with a tightly sewn narrow band of color contrasting fabric encircling each cuff. The jumpsuit also has a fly front opening with turned edges, a reinforced waist, sturdy seams and turned edges at the arms and ankles. The third submitted sample, item number 5524/5524BK, Mummy, was previously ruled on in New York Ruling N239564, dated April 5, 2013. The samples will be returned as requested. The applicable subheading for item number 3509 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. The applicable subheading for item number 3533 will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Coveralls, jumpsuits and similar apparel: Women’s or girls’: Other." The rate of duty will be 14.9 percent ad valorem. 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