The tariff classification of a Grave Ghoul Costume Set from China, Taiwan, and India.

N100799 April 12, 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 Grave Ghoul Costume Set from China, Taiwan, and India. Dear Ms. Tsiavos: In your letter dated March 29, 2010, you requested a tariff classification ruling. The Grave Ghoul Costume Set consists of a robe, a hooded mask, gloves, and a tattered gauze overlay. 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 black robe imparts the essential character of the set. The robe is constructed of 100% polyester knitted fabric. Although the garment has a well made neckline, it also has a string tie closure, loose, visible overlock stitched seams, and loose, visible overlock stitched and/or visible raw edges. The costume set will be imported in the following styles: Styles 130512 and 130512H, Child Sized Grave Ghoul Costume Set; styles 130513 and 130513H, Teen Sized Grave Ghoul Costume Set; styles 130514 and 130514H, Adult Grave Ghoul Costume Set; and styles 130515 and 130515H, Plus Sized Grave Ghoul Costume Set. Styles identified with an "H" are packaged on a hanger with a color insert. The applicable subheading for the Grave Ghoul 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