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

N083767 November 12, 2009 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Irene Tsiavos Fun?World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of costume sets from China, Taiwan, India and Vietnam. Dear Ms. Tsiavos: In your letter dated November 4, 2009, you requested a tariff classification ruling. You submitted a sample of the Adult Dr. Shots Female Costume Set identified as style # 110624. The sample is a costume set that consists of a lab coat, plastic syringes and a plastic stethoscope. 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 lab coat imparts the essential character of the set. The lab coat, which does not reach the knee, has a double layer chest pocket, sewn elastic loops for holding the plastic syringes, back darts, a loose visible overlock stitched neck and seams, hook and loop tabs and loose overlock stitched and/or raw edges at the arms, hem and closure. The same Adult Dr. Shots Female Costume Set will be imported packaged on a hanger with a color insert and identified as Style # 110624H. A Plus version of the costume will also be imported without a hanger (Style # 110625) and with a hanger (Style #110625H). You also submitted a sample of the Adult Dr. Shots Male Costume Set identified as Style # 130624, which consists of a lab coat, surgical mask, plastic syringes and a plastic stethoscope. 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 lab coat imparts the essential character of the set. The lab coat, which extends below the knee, has a double layer chest pocket, sewn elastic loops for holding the plastic syringes, a loose visible overlock stitched neck and seams, hook and loop tabs and loose overlock stitched and/or raw edges at the arms, hem and closure. The same Adult Dr. Shots Male Costume Set will be imported packaged on a hanger with a color insert and identified as Style #130624H. A Plus version of the costume will also be imported without a hanger (Style #130625) and with a hanger (Style # 130625H). The applicable subheading for the costumes described above 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