The tariff classification of a textile costume from China.

N252530 April 23, 2014 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. David DeFina Rubie’s Costume Company, Inc. One Rubie Plaza Richmond Hill, NY 11418 RE: The tariff classification of a textile costume from China. Dear Mr. DeFina: In your letter dated April 15, 2014, you requested a tariff classification ruling. You submitted a sample, identified as an Adult Size Captain America (Muscle) Chest Costume, style number 882001, which consists of a short sleeve top with polyurethane torso lamination and a headpiece. 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 top imparts the essential character of the set. The top has exposed elastic at the back waist as well as visible loose overlock stitching with hanging threads at the sleeves and hem. The full-length back opening is secured with hook and loop tabs. You state that the costume will also be imported in a child size, item number 620006, which is stated to be identical in construction to the adult costume, except for size. The sample will be returned as you requested. The applicable subheading for style numbers 882001 and 620006 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 [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division