The tariff classification of costumes from China.

N256833 September 25, 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 8, 2014, you requested a tariff classification ruling. The adult-sized Batty Babe Costume, identified as style number DF-10672, consists of a short cape 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.” In this case, the flimsy 100% polyester cape imparts the essential character of the set. The short cape is one-size fits all, has a front tie closure, and raw and/or visible, loose overlock stitching with hanging threads around the jagged edges of the cape and closure. The Whata Hoot! Costume, identified as style number DF-10674, is a hooded costume cape constructed of 100% polyester fabric. Although the one-size fits all cape has stitched-on feathers and a beak, it has a front tie closure, glued-on embellishments and raw and/or visible, loose overlock stitching at the hem, closure, and edges. The adult-sized Swag Walrus Costume, identified as style number DF-10677, is a hooded costume cape constructed of 100% polyester fabric. Although the one-size fits all cape has some padding and a stitched-on hat, it has a front tie closure, glued-on embellishments and raw edges at the hem and closure. The Deadly Cobra Costume, identified as style number DF-10681, consists of a hooded cape, gloves and a textile half-mask. 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.” In this case, the flimsy 100% polyester cape imparts the essential character of the set. Although the hood of the cape has sewn-on cobra “wings,” the cape is one-size fits all, with thin elastic in the neck, a tie closure, and raw and/or visible, loose overlock stitching at the edges. The samples will be returned to you as requested. The applicable subheading for style number DF-10672, DF-10674, DF-10677 and DF-10681 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. We are returning your request for a classification ruling for style number DF-10676, the Ice Queen Costume, and any related samples, exhibits, etc., because of non-conformity with the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). According to 19 C.F.R. 177.1(a)(2)(i): A question arising in connection with a Customs transaction already before a Customs office will normally be resolved by that office in accordance with the principles and precedents previously announced by the Headquarters Office. If such a question cannot be resolved on the basis of clearly established rules set forth in the Customs and related laws, or in the regulations there under, or in applicable Treasury Decisions, rulings, opinions, or court decisions published in the Customs Bulletin, that office may be requested to forward the question to the Headquarters Office for consideration, as more fully described in Section 177.11.We are unable to issue a ruling for style number DF-10676, the Ice Queen Costume, because this request concerns issues (classification of similar costumes) which are currently before Customs Headquarters. When this matter is resolved, you may resubmit this costume for a ruling. 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