The tariff classification of an Adult Size Graveyard Goddess Costume Set from China, Taiwan, India and Vietnam.

N096884 March 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 Adult Size Graveyard Goddess Costume Set from China, Taiwan, India and Vietnam. Dear Ms. Tsiavos: In your letter dated March 4, 2010, you requested a tariff classification ruling. You submitted a sample of an Adult Size Graveyard Goddess Costume Set, which consists of a polyester knit dress and a polyester knit hooded robe. 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 black robe imparts the essential character. The long-sleeve, ankle-length robe is covered in “ruffles” that are part of the fabric, has an obscured neckline, tight seams, a hook and loop tab closure, and loose, visible overlock stitched and/or raw edges at the hood, arms and hem. The Adult Size Graveyard Goddess Costume Set will be imported without a hanger and a color insert (style 110424) and with a hanger and a color insert (style 110424H). The sample is being returned upon your request. The applicable subheading for the Adult Size Graveyard Goddess Costume Set imported without a hanger and a color insert (style 110424) and with a hanger and a color insert (style 110424H) 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