The tariff classification of costumes from China.

N057563 April 17, 2009 CLA-2-95:OT:RR:NC:4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 6114.30.3070 Ms. Christian Lee Handerson Handicraft Mfg. Co. 11F/6, No.2, Jian-Ba Road, Chung-Ho Taipei, Taiwan RE: The tariff classification of costumes from China. Dear Ms. Lee: In your letter dated April 10, 2009, on behalf of Sears Holdings Global Sourcing Ltd., you requested a tariff classification ruling. The submitted sample, item number W-2492-02, Sexy Pirate, is a knit polyester fabric costume set that consists of a dress, a skirt, a headpiece and a belt. 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 gathered hem, it has a raw neck, a loose single straight stitched waist, loose, visible overlock stitched seams, a hook and loop tab closure and loose overlock stitched and/or raw edges at the arms and closure. The submitted sample, item number B-1739-01, Black Reaper Costume, consists of a robe-like garment, which you refer to as a jumpsuit, belt and mask. The robe-like garment and belt are constructed of knit polyester fabric. The hooded full length robe-like garment has long sleeves and features a hook and loop tab closure, raw edges at the hood, arms, and bottom hem, a finished neckline, and tight overlock stitching at the closure and seams. The overall amount of finishing is such that the robe-like garment is neither flimsy in nature or construction, nor lacking in durability. 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 robe-like garment of style# B-1739-01, Black Reaper Costume, imparts the essential character of the set. The applicable subheading for item number W-2492-02, Sexy Pirate, 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. The applicable subheading for the style# B-1739-01, Black Reaper Costume, will be 6114.30.3070, HTSUS, which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’." The rate of duty will be 14.9 percent ad valorem. 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