The tariff classification of children’s costumes from China.

N253536 June 13, 2014 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Jessica Ayling Dollar Tree Stores, Inc. 500 Volvo Parkway Chesapeake, VA 23320 RE: The tariff classification of children’s costumes from China. Dear Ms. Ayling: In your letter dated May 13, 2014, you requested a tariff classification ruling. The submitted sample, identified as SKU number 202421, is an assortment of four textile costumes made of knit 100% polyester fabric. The costumes in the assortment will be packaged individually and sold separately. The first costume, identified as the Ninja Avenger Costume, consists of a long sleeve hooded top, pants, a waist sash and a face scarf. 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 has raw edges at the hood and arm ties, and visible loose overlock stitching with hanging threads at the sleeves and hem. The second costume, identified as the Captain Skull Costume, consists of a short sleeve top, pants, a waist sash, and a head scarf. 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 features a raw, jagged cut neck, sleeves and hem bottom. The third costume, identified as the Delta Force Costume, consists of a long sleeve jumpsuit and a headband. 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 jumpsuit which has visible loose overlock stitching at the neck, sleeves, pant legs and back opening. The jumpsuit also has a hook and loop tab closure. The fourth costume, identified as the Grim Reaper Costume, consists of a hooded robe. The flimsy robe features raw, jagged cut sleeves, collar, hem and back opening. The flimsy robe also has a hook and loop tab closure. The samples will be returned as requested. The applicable subheading for SKU number 202421 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