The tariff classification of a costume from China, Taiwan, India and Vietnam.

N057095 April 10, 2009 CLA-2-95:OT:RR:NC:4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Irene Tsiavos FunWorld 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a costume from China, Taiwan, India and Vietnam. Dear Ms. Tsiavos: In your letter dated April 7, 2009, you requested a tariff classification ruling. Item number 130452, Child Black/Red Twisted Jester Costume, is a knit polyester textile costume set that consists of a top, detachable collar, pants, a tie belt, gloves and a mask. General Rule of Interpretation (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 top imparts the essential character of the set. The top is completely flimsy, with a loose, visible overlock stitched neck and seams, a hook and loop tab closure and loose, visible overlock stitched and/or raw edges at the arms, hem and closure. The costume will also be packaged on a hanger with a color insert that will be identified as item number 130452H. Similar constructed costumes will be imported in the following designs, without and with hangers and color inserts: Item numbers 130453/130453H, Teen Black/Red Twisted Jester Costume, item numbers 130454/130454H, Adult Black/Red Twisted Jester Costume, item numbers 130455/130455H, Plus Size Black/Red Twisted Jester Costume, and item numbers 130456/130456H, Junior Black/Red Twisted Jester Costume. The applicable subheading for item numbers 130452/130452H, Child Black/Red Twisted Jester Costume, item numbers 130453/130453H, Teen Black/Red Twisted Jester Costume, item numbers 130454/130454H, Adult Black/Red Twisted Jester Costume, item numbers 130455/130455H, Plus Size Black/Red Twisted Jester Costume, and item numbers 130456/130456H, Junior Black/Red Twisted Jester Costume 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. 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 (click on "For Business" and then on "Textile, Wool, Fur"). 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/. 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 (646) 733-3026. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division