The tariff classification of costumes from China.

N276498 June 30, 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 Drive, Suite 250 Carson, CA 90746 RE: The tariff classification of costumes from China. Dear Ms. Antunes: In your letter dated April 25, 2016, but received on June 10, 2016, on behalf of Lovin Enterprises Inc. DBA Dreamgirl International, you requested a tariff classification ruling. The first submitted sample, identified as the Magical Petticoat, style number 10393, is a child size flimsy three layer tutu, which you refer to as a petticoat, constructed of man-made textile fabric. The tutu features raw edges on all three layers and a loose single straight stitch elastic waist band. The second submitted sample, identified as the adult size Papa Bear Costume, style number 10296, consists of a man-made textile, sleeveless, hooded top, which you refer to as a tunic, and a pair of 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.” The flimsy top imparts the essential character of the set. The top features raw edges around the hood opening and shoulder pieces. The hem is raw with jagged cut edges, and the armholes have visible, large, loose overlock stitching with hanging threads. The third submitted sample, identified as the child size Sassy and Sly Costume, style number 10261, consists of a man-made textile, short-sleeved dress, detachable tail, boot covers, headband 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.” The flimsy dress imparts the essential character of the set. The dress features visible, large, loose overlock stitching with hanging threads on the sleeves, skirt ruffles, hem and large back opening. The large back opening is closed with small hook and loop tabs. The fourth submitted sample, identified as the child size Gypsy Magic Costume, style number 10372, consists of a man-made textile dress with elbow length sleeves and a headscarf. 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 dress imparts the essential character of the set. The dress features visible, large, loose overlock stitching with hanging threads on the neck, straps and sleeves. The hi-low hem ruffle is raw with hanging threads. The applicable subheading for style numbers 10393, 10296, 10261 and 10372 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. Your samples are being returned as requested. 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. Information can 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, Steven A. Mack Director National Commodity Specialist Division