The tariff classification of a "Role Play Ballerina" Costume Set, a "Glamour Dress" Costume Set and a "Glamour Ballerina Leotard" from China and Vietnam.

N065875 July 8, 2009 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 6114.30.2010 Ms. Shirley Price Funrise Toy Corporation 7811 Lemona Avenue Van Nuys, CA 91405 RE: The tariff classification of a “Role Play Ballerina” Costume Set, a “Glamour Dress” Costume Set and a “Glamour Ballerina Leotard” from China and Vietnam. Dear Ms. Price: In your letter dated June 17, 2009 you requested a tariff classification ruling. You submitted the following samples to this office: The “Role Play Ballerina” Costume Set, item number 24201, consists of a tutu and a headband. 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 tutu imparts the essential character of the set. The tutu is constructed of green and blue strips of mesh fabric attached to a ruffled fuchsia satin waistband. The tutu is also decorated with cherries, made out of felt, glued onto the nylon mesh strips. The “Glamour Dress” Costume Set, item number 24203, consists of a dress, headband and necklace. 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 pink polyester dress imparts the essential character of the set. The sleeveless dress features rows of fringe across the front, giving it the appearance of a “flapper” dress. The dress has two styling features, a loose, visible overlock stitched neck and seams, and loose, visible overlock stitched and/or visible raw edges. Your submitted sample, item number 24240 is described as a “Glamour Ballerina Leotard.” The article is a girl’s dance leotard constructed from 60.8% polyester, 32.7% rayon, 6.5% spandex finely knit fabric. The one-piece garment has a hook and loop closure at the crotch, decorative plastic beading at the chest, and overlock stitching at the neckline, armhole openings and leg openings. The leotard is a normal article of apparel. The Explanatory Note to heading 61.14 states that “The heading includes, inter alia: (5) Special articles of apparel used for certain sports or for dancing or gymnastics (e.g., fencing clothing, jockey’s silks, ballet skirts, leotards).” The applicable subheading for item number 24201, the “Role Play Ballerina” Costume Set, and item number 24203, the “Glamour Dress” Costume Set, 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 item number 24240, the “Glamour Ballerina Leotard”, will be 6114.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of man-made fibers; bodysuits and bodyshirts: of fabric containing by weight 5 percent or more elastomeric yarn or rubber thread. The duty rate will be 32 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