The tariff classification of an "I Love Lucy" Classic Dress Costume Set from China, Taiwan, India, and Vietnam.

N090661 January 19, 2010 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, New York 11514 RE: The tariff classification of an “I Love Lucy” Classic Dress Costume Set from China, Taiwan, India, and Vietnam. Dear Ms. Tsiavos: In your letter dated December 11, 2009, but received January 11, 2010, you requested a tariff classification ruling. You submitted a photograph and descriptive information regarding an “I Love Lucy” Classic Dress Costume Set, which consists of a knit polyester polka dot dress, apron and hair bow. 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 dress imparts the essential character. The dress has a double layer collar, sturdy waist, loose overlock stitched seams, a hook and loop tab closure and loose overlock stitched and/or raw edges at the collar, arms and hem. You state in your ruling request that the “I Love Lucy” Classic Dress Costume Set was previously preclassified as “flimsy” in PC 40111, dated June 18, 2003, for the company, Pony Express, Creations, Inc., whom you subsequently acquired. You further state that the construction of the “I Love Lucy” Classic Dress Costume Set remains the same, but that you have expanded the size range to include children and adult plus sizes and changed the style numbers. Styles designated with an “H” also include a hanger and color insert. The new style numbers and size ranges are as follows: style 101111 and 101111H, Toddler “I Love Lucy” Classic Dress Costume Set; style 101112 and 101112H, Child “I Love Lucy” Classic Dress Costume Set; style 101113 and 101113H, Teen “I Love Lucy” Classic Dress Costume Set; style 101114 and 101114H, Adult “I Love Lucy” Classic Dress Costume Set; and style 101115 and 101115H, Plus “I Love Lucy” Classic Dress Costume Set. The applicable subheading for the “I Love Lucy” Classic 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. 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/. 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"). 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