The tariff classification of children’s costumes from China.

N270948 December 4, 2015 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Rajpal Singh Saum Accesessories Inc. 1251-L South Beach Blvd. La Habra, CA 90631 RE: The tariff classification of children’s costumes from China. Dear Mr. Singh: In your letter dated November 4, 2015, you requested a tariff classification ruling. The first submitted sample, identified as the child size Candy Stripe Nurse Costume, style number DF-10744, 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 cape imparts the essential character of the set. The flimsy, waist-length cape is one size fits all and is composed of a single layer of fabric. It features visible, loose overlock stitching with hanging threads around the neck, hem and front opening. The cape also has three small hook and loop tab closures at the neck and front opening of the cape. The second submitted sample, identified as the child size Lovely Ladybug Costume, style number DF-10745, consists of a short, hooded cape, fingerless gloves 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 cape imparts the essential character of the set. The flimsy, waist-length cape is one size fits all and is composed of a single layer of fabric. It features visible, loose overlock stitching with hanging threads around the hood opening, front opening and hem. The cape is secured by a tie front closure at the neck, and also has visible, loose overlock stitching at this closure. The third submitted sample, identified as the child size Cowabunga Ninja (Red) Costume, style number DF-10750, consists of a cape, armguards and an eye 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 cape imparts the essential character of the set. The flimsy, waist-length cape is one size fits all, and features a separate center front panel with waist ties, both with raw unfinished edges. The cape itself is composed of a single layer of fabric and features visible, loose overlock stitching with hanging threads around the neck, hem and front opening. Your samples are being returned as you requested. The applicable subheading for style number DF-10744, DF-10745 and DF-10750 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