The tariff classification of a Plush Chick Costume Set, a Caterpillar Costume, and a Pumpkin Costume Set from China.

N083102 November 6, 2009 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Maureen Kostial Pm&j, LLC 10911 W. Hwy 55 Plymouth, MN 55441 RE: The tariff classification of a Plush Chick Costume Set, a Caterpillar Costume, and a Pumpkin Costume Set from China. Dear Ms. Kostial: In your letter dated October 30, 2009, you requested a tariff classification ruling. You submitted a sample, identified as a “Plush Chick with Hat and Feet” Costume Set, style number pmj1004, which consists of an infant’s onesie style bodysuit, hood and booties. 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 flimsy yellow onesie style bodysuit imparts the essential character of the set. The sleeveless article is constructed of knitted 100% polyester fabric and features a hook and loop strip closure at the crotch, thin elastics at the leg openings, and tight interior seams. The article has a loose, visible overlock stitched neck, and loose, visible overlock stitched and/or visible raw edges. Item number pmj1005, identified as “Caterpillar with Hood”, is a sleeveless bunting with an attached hood and an opening at the bottom with a drawstring closure. The article is constructed of knitted 100% polyester fabric. Fabric eyes, antennae, and a nose are sewn on to the hood, and yellow felt circles are glued on the body of the costume. The bunting has a well-made neckline, tight interior seams, a turned bottom hem, a hook and loop tab closure, and loose, visible overlock stitched and/or visible raw edges. Item number pmj1006, identified as a “Pumpkin with Hat” Costume set, consists of a sleeveless garment and a hat. 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 flimsy orange pullover imparts the essential character of the set. The sleeveless article extends from shoulder to mid-thigh and provides dress-like coverage to the wearer. It is constructed of 100% polyester fabric and features a well-made, neckline with reinforced stitching. The pullover has a well-made hem with tight, reinforced stitching and a green overlay, cut to resemble leaves, sewn around the neck. The article has loose, visible overlock stitched seams, loose, visible overlock stitched arm openings, and thin elastic encircling the bottom hem. The image of a jack-o’-lantern face is printed on the front of the garment. The applicable subheading for the Plush Chick Costume Set, the Caterpillar Costume, and the Pumpkin 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. 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