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

N057498 April 16, 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 8, 2009, you requested a tariff classification ruling. Item number 110391, Toddler Lite-Up Witch Costume, is a polyester knit costume set that consists of a dress, tie belt and a spiral light-up witch 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 dress imparts the essential character of the set. Although the dress has a double layer cuff, it has a loose, visible overlock stitched neck, a loose single straight stitched seam and loose, visible overlock stitched and/or raw edges at the cuffs and hem. The costume will also be packaged on a hanger with a color insert that will be identified as item number 110391H. Similar constructed costumes will be imported in the following designs, without and with hangers and color inserts: Item numbers 110392/110392H, Child Lite-Up Witch Costume, 110393/110393H, Teen Lite-Up Witch Costume, 110394/110394H, Adult Lite-Up Witch Costume, 110395/110395H, Plus Size Lite-Up Witch Costume, and 110396/110396H, Junior Lite-Up Witch Costume. The applicable subheading for item numbers 110391/110391H, Toddler Lite-Up Witch Costume, 110392/110392H, Child Lite-Up Witch Costume, 110393/110393H, Teen Lite-Up Witch Costume, 110394/110394H, Adult Lite-Up Witch Costume, 110395/110395H, Plus Size Lite-Up Witch Costume, and 110396/110396H, Junior Lite-Up Witch 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