The tariff classification of a child’s costume from China.

N253855 June 27, 2014 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Giovanni Cervantes Jakks Pacific, Inc. 21749 Baker Pkwy Walnut, CA 91789 RE: The tariff classification of a child’s costume from China. Dear Mr. Cervantes: In your letter dated May 20, 2014, you requested a tariff classification ruling. The submitted sample, identified as the Daniel Tiger’s Chef Set (no style number), consists of a child’s chef top that simulates a chef’s coat and a hat. 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, which is constructed of woven fabric, imparts the essential character of the set. The garment features loose overlock stitching with hanging threads on the collar, sleeves, bottom hem and front closure. The top is closed with hook and loop tabs. You suggest that the chef top that simulates a chef’s coat is flimsy due to its insubstantial construction and its inability for repeated wear, as it cannot be laundered. We concur, and accordingly, the Daniel Tiger’s Chef Set will be classified under tariff heading 9505, HTSUS. The sample will be returned to you as requested. The applicable subheading for the Daniel Tiger’s Chef 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 Director National Commodity Specialist Division