The tariff classification of a Night Stalker Costume Set from China, Taiwan, and India.

N101055 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 Night Stalker Costume Set from China, Taiwan, and India. Dear Ms. Tsiavos: In your letter dated March 30, 2010, you requested a tariff classification ruling. The Night Stalker Costume Set consists of a trench coat, hat, gloves hood, and a mask. 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 trench coat imparts the essential character of the set. The trench coat is constructed of woven 100% polyester fabric, has pockets, buttons, belt loops, and a well-made neck. The garment also has a hook and loop tab closure, loose, visible overlock stitched seams, and loose, visible overlock stitched and/or visible raw edges at the collar, cuffs, and hem. The costume set will be imported in the following styles: Styles 130162 and 130162H, Child Sized Night Stalker Costume Set; styles 130163 and 130163H, Teen Sized Night Stalker Costume Set; styles 130164 and 130164H, Adult Night Stalker Costume Set; and styles 130165 and 130165H, Plus Sized Night Stalker Costume Set. Styles identified with an "H" are packaged on a hanger with a color insert. The applicable subheading for the Night Stalker 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