The tariff classification of five textile costume sets from China.

N073118 September 2, 2009 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 6217.10.9530; 9505.90.6000; 6104.43.2020 Ms. Luz Guzman Disguise, Inc. 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of five textile costume sets from China. Dear Ms. Guzman: In your letter dated August 18, 2009, you requested a tariff classification ruling. Style number 19226, the Snake Eyes Combat Vest and Holster, is constructed of one hundred percent woven nylon fabric. This bandolier-style garment is well-made and composed of one inch strips, worn across the chest and waist, hook and loop strips and has small compartments sewn at the waist. Style number 50333, the Cheshire Cat Costume Set, consists of a dress, boot covers, glovettes, a headband with ears, a hand-held face mask, and a detachable tail. 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 halter top dress has a multi-layer skirt and ruffles, a loose, visible overlock stitched neck, waist, and seams, and loose, visible overlock stitched and/or visible raw edges. Style number 50523, the Sharpay Performance Costume Set, is a dress constructed of one hundred percent polyester knit fabric. The garment has long angel-type sleeves, a bodice insert, a sewn on sash, and a decorative fabric band sewn on the bottom of the skirt. The dress has a hook and loop tab closure, a loose, visible overlock stitched neck, waist, and seams, and one well-made embellishment. Style number 50612, the Ben 10 Alien Force Costume Set, consists of a jumpsuit and an “Omnitrix” wristband. 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.” The black, blue and green knit polyester jumpsuit imparts the essential character of this set. Although the jumpsuit has styling features and one well-made embellishment, it also has a hook and loop tab closure, a loose, visible overlock stitched neck, waist, and seams, and loose, visible overlock stitched and/or visible raw edges. Style number 50627, the Spider Girl Pink Costume Set, consists of a dress and an eye mask. 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.” The essential character of the set is imparted by the pink knit polyester dress. Although the dress has two styling features, it also has a hook and loop tab closure, a loose, visible overlock stitched neck, waist, and seams, and loose, visible overlock stitched and/or visible raw edges. Your samples will be returned to you as requested. The applicable subheading for style number 19226 will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories; parts of garments…Accessories: Other: Other: Of man-made fibers." The rate of duty will be 14.6 percent ad valorem. The applicable subheading for style numbers 50333, 50612, and 50627 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 style number 50523 will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women's or girls' suits, ensembles…dresses, skirts, divided skirts, trousers…knitted or crocheted: Dresses: Of synthetic fibers, Other, Girl’s." The rate of duty will be 16 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