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

N088296 December 18, 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 a costume set from China, Taiwan, India and Vietnam. Dear Ms. Tsiavos: In your letter dated December 10, 2009, you requested a tariff classification ruling. You submitted a sample of the Ghost Face Scarecrow, which is a costume set that consists of a knit polyester “tattered” robe, a mask, a rope belt and burlap-like “gloves.” 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 imparts the essential character. The robe has wing-like sleeves, a raw neck, loose single straight stitched seams, a double layer tie closure, and loose overlock stitched and/or raw edges. The costume set will be imported in the following styles: Styles 130341 and 130341H, Toddler Ghost Face Scarecrow, styles 130342 and 130342H, Child Ghost Face Scarecrow, styles 130343 and 130343H, Teen Ghost Face Scarecrow, styles 130344 and 130344H, Adult Ghost Face Scarecrow, and styles 130345 and 130345H, Plus Ghost Face Scarecrow. Styles identified with an “H” are packaged on a hanger with a color insert. The applicable subheading for styles 130341 and 130341H, Toddler Ghost Face Scarecrow, styles 130342 and 130342H, Child Ghost Face Scarecrow, styles 130343 and 130343H, Teen Ghost Face Scarecrow, styles 130344 and 130344H, Adult Ghost Face Scarecrow, and styles 130345 and 130345H, Plus Ghost Face Scarecrow 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