The tariff classification of an Olive Oyl Costume Set from China, Taiwan, India, and Vietnam.

N092879 February 10, 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 an Olive Oyl Costume Set from China, Taiwan, India, and Vietnam. Dear Ms. Tsiavos: In your letter dated January 28, 2009 you requested a tariff classification ruling. You submitted a sample, identified as an Adult Olive Oyl Costume Set, item number 102734, which consists of a dress and a wig. 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 knitted polyester dress imparts the essential character of the set. The red and black dress has a double layer collar, a turned neckline, and sewn- on ribbon embellishments at the wrists and skirt edge. It also has a string tie closure, flimsy waist and interior seams, and loose, visible overlock stitched and/or raw edges at the arms, hem and closure. The costume will also be packaged on a hanger with a color insert that will be identified as item number 102734H. The same costume will also be imported in a plus sized version, without and with a hanger and color insert, which will be identified as item number 102735 and 102735H, respectively. The applicable subheading for the Adult and Plus Sized Olive Oyl 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