The tariff classification of a Midnight Cleopatra Costume Set from China, Taiwan, India and Vietnam.

N092480 February 2, 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, NY 11514 RE: The tariff classification of a Midnight Cleopatra Costume Set from China, Taiwan, India and Vietnam. Dear Ms. Tsiavos: In your letter dated January 26, 2010, you requested a tariff classification ruling. You submitted a photograph of a Midnight Cleopatra Costume Set, which consists of a knit polyester dress, detachable knit polyester collar, cuffs and a belt trimmed with braid and blue sequins, and a braid headband trimmed with blue sequins. 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. You state in your ruling request that this dress is identical in construction to the dress of the Cleopatra Costume Set previously preclassified as flimsy in PC I81706, dated May 9, 2002, with the only difference being in dress color and embellishments on the detachable accessories. The dress has a well-made neck, loose single straight stitched seams, a hook and loop tab closure and loose visible overlock stitched and/or raw edges. The Midnight Cleopatra Costume Set will be imported in the following styles and sizes, with the letter “H” indicating that particular set will include a hanger and color insert: style 110414 and 110414H, Adult Midnight Cleopatra Costume Set; style 110415 and 110415H, Plus Size Midnight Cleopatra Costume Set. The applicable subheading for styles 110414 and 110414H, Adult Midnight Cleopatra Costume Set, and styles 110415 and 110415H, Plus Size Midnight Cleopatra 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