The tariff classification of costumes from China.

N256275 September 2, 2014 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Rajpal Singh Saum Accessories Inc. 1251-L South Beach Blvd. La Habra, CA 90631 RE: The tariff classification of costumes from China. Dear Mr. Singh: In your letter dated August 6, 2014, you requested a tariff classification ruling. The first sample submitted, identified as the adult-size Sweet Crush Witch, style number DF-10666(O/S), consists of a short cape made of 100% polyester knit fabric, a mini-hat attached to a plastic horseshoe headband and a pair of fingerless gloves worn together to depict a “sweet” witch. 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 front-tie cape imparts the essential character of the set and features visible, loose overlock stitching with hanging threads around the neck, cape edges and the ties. The second sample submitted, identified as the adult-size Lovely Lydia, style number DF-10668(O/S), consists of a short cape made of 100% polyester knit fabric, a pair of fingerless gloves and a neckpiece with spider charm worn together to depict a spider. 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 front-tie cape imparts the essential character of the set and features cut-out shoulders and visible, loose overlock stitching with hanging threads around the neck, cape edges and the ties. The third sample submitted, identified as the adult-size Malice Queen, style number DF-10669 (O/S), consists of a short cape made of 100% polyester knit fabric, a pair of fingerless gloves and a headpiece worn together to depict an evil queen. 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 front-tie cape imparts the essential character of the set and features a large stand-up collar and front panels with visible, loose overlock stitching with hanging threads around the entire collar, cape edges and the ties. The fourth sample submitted, identified as the adult-size Wild Cat, style number DF-10670(O/S), consists of a short hooded cape made of 100% polyester knit fabric, a pair of fingerless gloves and a matching stuffed fabric tail worn together to depict a wild cat. 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 front-tie cape imparts the essential character of the set and features a hood with stuffed cat ears on top and a bow. The cape also features visible, loose overlock stitching with hanging threads at the neck, the entire edge of the cape, and the ties. The fifth sample submitted, identified as the adult-size Calico Cat, style number DF-10671(O/S), consists of a short hooded cape made of 100% polyester knit fabric, a pair of fingerless gloves and a matching stuffed fabric tail worn together to depict a calico cat. 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 front-tie cape imparts the essential character of the set and features a hood with stuffed cat ears on top and a bow. The cape also features visible, loose overlock stitching with hanging threads at the neck, the entire edge of the cape, and the ties. The samples will be returned as requested. The applicable subheading for style number DF-10666(O/S), DF-10668(O/S), DF-10669(O/S), DF-10670(O/S) and DF-10671(O/S) 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