The tariff classification of a Caligula Costume Set from China, Taiwan, India, and Vietnam.

N100836 April 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 a Caligula Costume Set from China, Taiwan, India, and Vietnam. Dear Ms. Tsiavos: In your letter dated March 31, 2010, you requested a tariff classification ruling. The Caligula Costume Set consists of a robe, sash, wrist cuffs, belt, and head wreath. 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 sleeveless robe is constructed of 100% polyester knitted fabric. The garment has a loose, visible overlock stitched neck and seams, and loose, visible overlock stitched and/or visible raw edges. The costume set will be imported in the following styles: Styles 130472 and 130472H, Child Sized Caligula Costume Set; styles 130473 and 130473H, Teen Sized Caligula Costume Set; styles 130474 and 130474H, Adult Caligula Costume Set; and styles 130475 and 130475H, Plus Sized Caligula Costume Set. Styles identified with an "H" are packaged on a hanger with a color insert. The applicable subheading for the Caligula 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