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

N057098 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 102721, Toddler Popeye Costume, is a polyester woven textile costume set that consists of a shirt, detachable collar, pants, a belt, muscle arms and a sailor hat. 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 shirt imparts the essential character of the set. Although the shirt has well-made edges at the arms and hem, it has a loose, visible overlock stitched neck and seams, a hook and loop tab closure, loose, visible overlock stitched edges at the closure, and a flimsy embellishment. The costume will also be packaged on a hanger with a color insert that will be identified as item number 102721H. Similar constructed costumes will be imported in the following designs, without and with hangers and color inserts: Item numbers 102722/102722H, Child Popeye Costume, item numbers 102723/102723H, Teen Popeye Costume, item numbers 102724/102724H, Adult Popeye Costume, 102725/102725H, Plus Size Popeye Costume, and item numbers 102726/102726H, Junior Popeye Costume. The applicable subheading for item number 102721/102721H, Toddler Popeye Costume, Item numbers 102722/102722H, Child Popeye Costume, item numbers 102723/102723H, Teen Popeye Costume, item numbers 102724/102724H, Adult Popeye Costume, 102725/102725H, Plus Size Popeye Costume, and item numbers 102726/102726H, Junior Popeye 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