The tariff classification of textile costumes from China and Vietnam.

N190949 November 17, 2011 CLA-2-95:OT:RR:NC:4:425 CATEGORY: Classification TARIFF NO.: 9509.90.6000 Mr. Frank Gomez World Exchange, Inc. 8840 Bellanca Avenue Los Angeles, CA 90045 RE: The tariff classification of textile costumes from China and Vietnam. Dear Mr. Gomez: In your letter dated October 24, 2011, on behalf of California Costumes, you requested a tariff classification ruling. You submitted the following samples: Item # M00288 Cutsie Witch is a textile costume that consists of a top, a skirt, a pair of pants, a cape and a hat. 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 top imparts the essential character. The top is a pull-on top without closures or sleeves. It has a loose, visible overlock stitched neck, and raw, unfinished fabric at the armholes and hem. Its interior seams are loose. Item # 00285/PC00285/SP00285/M00285 Ghost Ship Pirate is a textile costume that consists of a top, a pair of pants, a bandana, sash, boot covers and a PVC chest cover. 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 top imparts the essential character. The top is a pull-on top without closures. The neckline has a strip of ruffling fabric attached with loose, visible overlock stitches. The elastic at the wrist is thin. The cuff and hem are raw. Its interior seams are loose. Item # M00286 Night Ghoul is a textile costume that consists of a top, a pair of pants, a sash 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 top imparts the essential character. The top is a pull-on, hooded top without closures. The hood is attached with a single straight stitch. There are raw edges around the hood, at the hem and at the sleeves. Its interior seams are loose. The applicable subheading for the Cutsie Witch, Ghost Ship Pirate and Night Ghoul 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. We are unable to rule on Item #s M00287 Vampire Maiden and /KM00299/01215/KM01215 Creepy Clown Costumes. Although you state in your ruling request that you have never previously sought advice from CBP on the subject merchandise; the Vampira Costume in N096857, previously issued to your company on behalf of California Costumes, Inc., seems strikingly similar to the Vampire Maiden Costume. The Psycho Clown Costume Costume in N096857, previously issued to your company on behalf of California Costumes, Inc., seems strikingly similar to the Creepy Clown Costume.  Therefore, please indicate if the Vampire Maiden is indeed a different costume from the Vampira Costume and the Creepy Clown Costume is indeed a different costume from the Psycho Clown Costume, both of which were previously ruled upon. If they are the same costumes, please specifically state the changes made to the costumes in any new ruling requests. Should you decide to resubmit the request please submit the two costumes noted above on separate ruling requests. 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