The tariff classification of an Adult Happy Ending Costume Set from China, Taiwan, India and Vietnam. Correction to Ruling Number N093335.

N094515 February 19, 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 Adult Happy Ending Costume Set from China, Taiwan, India and Vietnam. Correction to Ruling Number N093335. Dear Ms. Tsiavos: This replaces Ruling Number N093335, dated February 5, 2010, which contained a clerical error. In your previous binding ruling request, you incorrectly identified the Adult Happy Ending Costume Set as style number 90167. You now state that the correct style number for the Adult Happy Ending Costume Set is 5064. A complete corrected ruling follows. In your letter dated February 1, 2010, you requested a tariff classification ruling. You submitted a sample of an Adult Happy Ending Costume Set identified as style number 5064, which consists of a printed t-shirt, a towel/skirt, underwear and a plastic air pump jock strap that simulates an erection. 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 printed polyester knit T-shirt imparts the essential character. The red T-shirt features the printed words, “Hung Long’s Massage Spa” above a depiction of a woman holding a sign that reads: “We Rub You Long Time.” Below the woman are the printed words, “Where Every Day Has A Happy Ending.” The T-shirt has a loose, visible overlock stitched neck, tight seams, and loose, visible overlock stitched and/or raw edges at the arms and hem. The sample is being returned upon your request. The applicable subheading for the Adult Happy Ending Costume Set identified as style number 5064 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