The tariff classification of costumes from China.

N258966 November 18, 2014 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Ursula T. Gabriel Lovin’ Enterprises Inc. Dba Dreamgirl International 5548 Lindbergh Lane Bell, CA 90201 RE: The tariff classification of costumes from China. Dear Ms. Gabriel: In your letter dated October 29, 2014, you requested a tariff classification ruling. The first sample submitted, identified as style number KM186, Pretty Pirate, consists of a child-sized dress and a head sash. 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 dress imparts the essential character of the set. The short sleeved dress is constructed of polyester knit fabric. The garment has loose, visible overlock stitching with hanging threads around the neck, closure and edges, a hook and loop tab closure and narrow elastic at the back of the waist. The second sample submitted, identified as style number KM314, Wishful Thinking, consists of a child-sized jumpsuit and a headband, which you refer to as 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 jumpsuit imparts the essential character of the set. The jumpsuit is constructed of 100% polyester fabric and features loose, visible overlock stitching with hanging threads around the neck, armholes, closure and ankles. The garment has a hook and loop tab closure and narrow elastic at the back of the waist and ankles. The third sample submitted, identified as style number KM181, Cattitude, consists of a child-sized dress, hooded capelet, boot covers, a detachable tail and fingerless gloves. 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 dress imparts the essential character of the set. The sleeveless dress is constructed of 100% polyester knitted fabric. The garment has loose, visible overlock stitching with hanging threads at the neck, armholes, closure, and bottom hem, a hook and loop tab closure and narrow elastic at the back of the waist. The samples will be returned to you as requested. The applicable subheading for style numbers KM186, KM314 and KM181 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 unable to issue a ruling on style numbers KM179, Princess Liz, and KM313, Fairytale Princess, 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 because the classification of similar costumes is currently before Customs Headquarters. 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