The tariff classification of the Restraint Zombie Costume Set from China, Taiwan, India, and Vietnam.

N097461 March 23, 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 the Restraint Zombie Costume Set from China, Taiwan, India, and Vietnam. Dear Ms. Tsiavos: In your letter dated March 19, 2010, you requested a tariff classification ruling. The Restraint Zombie Costume Set, consists of a pullover top designed to resemble a torn straight jacket, a top, pants, and two polyvinyl chloride wrist manacles with a metal chain. 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 pullover top imparts the essential character of the set. The pullover top is constructed of 90% polyester and 10% cotton woven fabric. It has a polyvinyl chloride patch in the shape of a restraint apparatus on each shoulder. There is a double layer crotch strap that is sewn onto the hem in the back and attaches in the front, via a hook and loop closure. The front of the pullover is printed with bloodstains, a hazmat symbol, and the words “Test Subject 102007”. The pullover has loose, visible overlock stitched seams, a hook and loop tab closure, and loose, visible overlock stitched and/or visible raw edges. The costume set will be imported in the following styles: Styles 130382 and 130382H, Child Sized Restraint Zombie Costume Set, styles 130383 and 130383H, Teen Sized Restraint Zombie Costume Set, styles 130384 and 130384H, Adult Restraint Zombie Costume Set, and styles 130385 and 130385H, Plus Sized Restraint Zombie Costume Set. Styles identified with an "H" are packaged on a hanger with a color insert. The sample will be returned to you as requested. The applicable subheading for the Restraint Zombie 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