The tariff classification of a Feelin’ Groovy Costume Set from China, Taiwan, India and Vietnam.

N102397 May 18, 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 Feelin’ Groovy Costume Set from China, Taiwan, India and Vietnam. Dear Ms. Tsiavos: In your letter dated April 19, 2010, you requested a tariff classification ruling. You submitted a sample of a Feelin’ Groovy Costume Set, which consists of a “psychedelic” multi-colored dress and matching hair tie. 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 thigh-length dress imparts the essential character. The polyester knit dress has loose, visible overlock stitched seams, and loose, visible overlock stitched and/or raw edges at the arms and hem. The Feelin’ Groovy Costume Set will be imported in the following sizes and style numbers, which are constructed exactly the same: Styles 120251 and 120251H, Toddler Size; styles 120252 and 120252H, Child Size; styles 120253 and 120253H, Teen Size; styles 120254 and 120254H, Adult Size; styles 120255 and 120255H, Plus Size. Style numbers identified with the letter “H” will also be imported on a hanger with a color insert. The applicable subheading for the Feelin’ Groovy 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/. 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