The tariff classification of costumes from China.

N272879 March 10, 2016 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Lyn Antunes Norman Krieger, Inc. 1 Civic Plaza Dr. Suite 250 Carson, CA 90745 RE: The tariff classification of costumes from China. Dear Ms. Antunes: In your letter dated February 3, 2016, on behalf of Lovin Enterprises DBA Dreamgirl International, you requested a tariff classification ruling. The first submitted sample, identified as style number 10371, the child size Girly A-Go-Go Costume, consists of a sleeveless dress, a cap and a waist 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.” The flimsy pullover dress imparts the essential character of the set. The dress features visible, loose overlock stitching with hanging threads around the neck, armholes and hem. The back opening also has visible loose overlock stitching with hanging threads, and is closed by small hook and loop tabs. The second submitted sample, identified as style number 10388, the child size Bone-ita Beauty Costume, consists of a short sleeve dress, leggings, 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.” The flimsy pullover dress imparts the essential character of the set. The dress features visible, loose overlock stitching with hanging threads around the neck, sleeves and hem. The large back opening also has visible loose overlock stitching with hanging threads, and is closed by small hook and loop tabs. The third submitted sample, identified as style number 10351, the child size Zombie U Costume, consists of a sleeveless dress, pom-poms and hair ribbons. 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 pullover dress imparts the essential character of the set. The dress features raw, jagged cut edges at the armholes and the hem, as well as visible, loose overlock stitching with hanging threads around the back neck and large back opening. The back opening is closed by small hook and loop tabs. The applicable subheading for style numbers 10371, 10388 and 10351 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division