The tariff classification of a Witch Costume Set from China.

N091757 January 26, 2010 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Randy Williams Concept Marketing 18644 E. Powers Lane Aurora, CO 80015 RE: The tariff classification of a Witch Costume Set from China. Dear Mr. Williams: In your letter dated December 18, 2009, but received on January 25, 2010, you requested a tariff classification ruling. You submitted a sample, identified as a Girl’s Sized Witch Costume Set, style number CS09-0144, which consists of a dress and a belt. 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 black dress imparts the essential character of the set. The dress is constructed of 100% polyester knitted fabric. Although the dress has a reinforced neck with an orange fabric collar, and tightly stitched interior seams, it also has a hook and loop tab closure, and visible raw edges at the arms, collar, closure, and dress hem. The sample will be returned to you as requested. The applicable subheading for the Girl’s Sized Witch 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