The tariff classification of textile costumes from China.

N097901 March 24, 2010 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 6217.10.9530 Ms. Lynsey Koslik Palamon USA 480 Enterprise Street Suite B San Marcos, CA 92078 RE: The tariff classification of textile costumes from China. Dear Ms. Koslik: In your letter dated March 16, 2010, you requested a tariff classification ruling for three textile costumes. The samples will be returned as requested. The first item, identified as a Child Sized Army Ranger Costume Set, item number 3500A, consists of a long-sleeved top, pants, and a hat. 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 camouflage top imparts the essential character of the set. It is constructed out of woven 100% polyester fabric. The top has a pocket on both sides of the chest, loose interior seams, a hook and loop tab closure, and loose, visible overlock stitched and/or raw edges at the neck, arms, closure, and hem. The second item, identified as a Child Sized Ninja Costume Set, item number 3509A, consists of a jumpsuit, hood, detachable cape, belt, and tabard. 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.” The tabard, which imparts the essential character of the set, is constructed of woven polyester fabric sewn onto polyester foam. At the shoulders, the tabard attaches to the cape, via a hook and loop tab closure, allowing the garments to be worn as though they slipped over the head. The garment has a gold, narrow fabric trim sewn around its edges, well-made seams and edges, and a gold fabric embellishment. The third item, identified as a Child Sized Fireman Costume Set, item number 3508A, consists of a long-sleeved top and pants. 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.” The black woven polyester top imparts the essential character of the set and has loose interior seams, a hook and loop tab closure, and loose, visible overlock stitched and/or raw edges at the neck, arms, closure, and hem. The applicable subheading for the Child Sized Army Ranger Costume Set and the Child Sized Fireman 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. The applicable subheading for the Child Sized Ninja Costume Set will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories… other than those of heading 6212: Accessories: Other: Other, Of man-made fibers." The rate of duty will be 14.6 percent ad valorem. 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