The tariff classification of a costume from an unknown country.

N253473 June 13, 2014 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Kenneth R. Paley Sharretts, Paley, Carter and Blauvelt, P.C. Seventy-Five Broad Street New York, NY 10004 RE: The tariff classification of a costume from an unknown country. Dear Mr. Paley: In your letter dated May 12, 2014, on behalf of your client, Just Play LLC, you requested a tariff classification ruling. The submitted sample, identified as a Doc McStuffins Scrubs Dress Up Set (no style number), consists of a short sleeve scrub top, pants, a plastic ID badge, a plastic stethoscope, and a pocket-size plastic clipboard. Doc McStuffins is the main character in an animated children’s television series by Disney. 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 is imparted by the flimsy top which is constructed of woven polyester fabric. The top has a v-shaped neck with visible loose overlock stitching, and there is also visible loose overlock stitching at the arm cuffs and hem. The top has a full-length back opening with visible loose overlock stitching along the entire opening and a hook and loop tab closure. Your sample will be returned as requested. The applicable subheading for the Doc McStuffins Scrubs Dress Up Set 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