The tariff classification of a Little Pet Vet Costume Set and a Dr. Littles Costume Set from China, Taiwan, India, and Vietnam.

N094058 February 17, 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 Little Pet Vet Costume Set and a Dr. Littles Costume Set from China, Taiwan, India, and Vietnam. Dear Ms. Tsiavos: In your letter dated February 8, 2010, you requested a tariff classification ruling. You submitted a sample of a Toddler Sized Little Pet Vet Costume Set, item number 110261, and a photograph and descriptive information regarding a Toddler Sized Dr. Littles Costume Set, item number 110251. The Little Pet Vet Costume Set consists of a lab coat, scrub top, pants, scrub cap, and plastic toy stethoscope. 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 woven 100% polyester lab coat imparts the essential character of the set. The white long-sleeved coat features a design of a dog’s head with a bone in its mouth, and the phrase “Little Pet Vet” over it on the left side of the chest. Although the lab coat has a well-made neck and tightly stitched interior seams, it has loose, visible overlock stitched and/or visible raw edges at the arms, collar, closure, and hem. The costume will also be packaged on a hanger with a color insert that will be identified as item number 110261H. The Dr. Littles Costume Set is constructed exactly the same as the Little Pet Vet Costume Set, except it has a different design printed on the lab coat, and the scrub top, cap, and pants are produced in a different color. The costume will also be packaged on a hanger with a color insert that will be identified as item number 110251H. The sample will be returned to you as requested. The applicable subheading for both the Toddler Sized Little Pet Vet Costume Set and the Toddler Sized Dr. Littles 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