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

N103797 May 6, 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 Scarecrow Costume Set from China, Taiwan, India, and Vietnam. Dear Ms. Tsiavos: In your letter dated April 26, 2010, you requested a tariff classification ruling. You submitted a sample, identified as a Scarecrow Costume Set, which consists of a tunic top, hooded mask, belt, and gloves. 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 brown tunic top imparts the essential character of the set. The top is constructed of knitted 100% polyester fabric and has a hook and loop tab 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 130132 and 130132H Child Sized Scarecrow Costume Set; styles 130134 and 130134H, Adult Scarecrow Costume Set; and styles 130135 and 130135H, Plus Sized Scarecrow Costume Set. Styles identified with an "H" are packaged on a hanger with a color insert. The applicable subheading for the Scarecrow 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