The tariff classification of textile costumes from Hong Kong and Vietnam.

N179225 August 24, 2011 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Frank Gomez World Exchange, Inc. 8840 Bellanca Ave. Los Angeles, CA 90045 RE: The tariff classification of textile costumes from Hong Kong and Vietnam. Dear Mr. Gomez: In your letter dated August 2, 2011, on behalf of your client, California Costumes, Inc., you requested a tariff classification ruling. The first item, identified as the Child-Sized Wicked Scarecrow Costume Set, item number 00284, consists of a long-sleeved pullover top, gloves, waist tie, hat and 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 brown knit 100% polyester top imparts the essential character of the set. The top has decorative fringe attached to cuffs of the sleeves, loose, visible overlock stitched and/or raw edges at the neck and closure and a raw-edged, jagged hemline. The second item, identified as the Adult Last Laugh Clown Costume Set, item number 01143, consists of a jumpsuit, collar, gloves, pom-poms 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.” The black knit 100% polyester jumpsuit imparts the essential character of the set. The jumpsuit has a loose, visible overlock stitched neck, hook and loop tab closure, and loose, visible overlock stitched and/or raw edges. The applicable subheading for the Wicked Scarecrow Costume Set and the Last Laugh Clown 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/. We are returning your request for a ruling for item numbers 00287 and SSP00291, the Living Dead Costume Set. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically §177.7(a) reads, in pertinent part: No ruling letter will be issued in any instance in which it appears contrary to the sound administration of the Customs and related laws to do so. In addition, 19 C.F.R. 177.9(a) states that “In the absence of a change of practice or other modification or revocation which affects the principle of the ruling set forth in the ruling letter, that principle may be cited as authority in the disposition of transactions involving the same circumstances.”  As we have previously issued to you New York Ruling N164477 on the Living Dead Costume Set, which is constructed exactly the same as the instant costume, then the same circumstances exist and it is contrary to the sound administration of customs laws to issue additional rulings. Therefore, the above referenced file is hereby administratively closed. 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