The tariff classification of costumes from China.

N275364 May 13, 2016 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Long Vu Walgreen Company 304 Wilmot Road MS #3163 Deerfield, IL 60015 RE: The tariff classification of costumes from China. Dear Mr.Vu: In your letter dated April 28, 2016, you requested a tariff classification ruling. The submitted sample, identified as Walgreens Item Code (“WIC”) 939587, consists of an assortment of two child size textile costumes made from 100% knitted polyester fabric. The first costume, identified as the Batgirl Costume, consists of a tank-style dress, a detachable cape, arm covers 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.” The essential character is imparted by the flimsy dress. The dress features large, visible, loose overlock stitching with hanging threads at the neck, armholes and large back closure. The hem and back ties have unfinished edges, with the hem bottom cut into points. The back closure is closed with small hook and loop tabs, and hook and loop tabs also attach the cape to the shoulders of the dress. The second costume, identified as the Supergirl Costume, consists of a long-sleeved dress with a short, detachable cape. 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 essential character is imparted by the flimsy dress. The dress features large, visible, loose overlock stitching with hanging threads around the sleeves, large back closure and hem. The back closure is closed with small hook and loop tabs, and hook and loop tabs also attach the cape to the shoulders of the dress. The samples will be returned as requested. The applicable subheading for Walgreens Item Code (“WIC”) 939587 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 https://hts.usitc.gov/current. 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