The tariff classification of a Spartan Cheerleader Costume Set from China, Taiwan, India and Vietnam.

N093632 February 5, 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 Spartan Cheerleader Costume Set from China, Taiwan, India and Vietnam. Dear Ms. Tsiavos: In your letter dated February 2, 2010, you requested a tariff classification ruling. You submitted a photograph of a Spartan Cheerleader Costume Set, which consists of a polyester knit top with a “sash” across the chest with the word “Spartan” and a polyester knit skirt or pair of pants, depending if the wearer is female or male. 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 top imparts the essential character. The top has a well-made neck, loose, visible overlock stitched seams, a string tie and key hole closure at the neck and loose, visible overlock stitched and/or raw edges at the cuffs, hem and closure. You state in your ruling request that this costume set was previously preclassified as flimsy in PC I80612, dated April 18, 2002, which was issued to Pony Express Creations, Inc., whom you have since acquired. You further state that since acquiring Pony Express Creations, Inc., you have expanded this costume set to include adult plus sizes. The Spartan Cheerleader Costume Set will be imported in the following styles and sizes, with the letter “H” indicating that a particular set will include a hanger and color insert: styles 100164 and 100164H, Adult Male Spartan Cheerleader Costume Set; styles 100165 and 100165H, Plus Size Male Spartan Cheerleader Costume Set; styles 100174 and 100174H, Adult Female Spartan Cheerleader Costume Set; styles 100175 and 100175H, Plus Size Adult Female Spartan Cheerleader Costume Set. The applicable subheading for styles 100164 and 100164H, Adult Male Spartan Cheerleader Costume Set; styles 100165 and 100165H, Plus Size Male Spartan Cheerleader Costume Set; styles 100174 and 100174H, Adult Female Spartan Cheerleader Costume Set; styles 100175 and 100175H, Plus Size Adult Female Spartan Cheerleader 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