The tariff classification of textile costumes from China.

N195820 December 15, 2011 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 6104.43.2010; 6204.43.4030 Ms. Paulina Dong Seasonal Visions International Inc. 1368 Park Avenue Emeryville, CA 94608 RE: The tariff classification of textile costumes from China. Dear Ms. Dong: In your letter dated December 8, 2011 you requested a tariff classification ruling. You submitted the following samples, which are being returned per your request: The sample identified as the Pink Combat Soldier Costume is a textile costume constructed of 100% polyester. It consists of a top, pants, boot covers, belt, hat and bandolier. It will be imported in three sizes: small, item number 5147307-S; medium, item number 5147308-M; and large, item number 5147309-L. 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 has tight interior seams, hook and loop closures and the edges of the top’s cuffs, hem, neck and closure have visible, loose, overlock stitching. The sample identified as the Bloody Maniac Costume is a textile costume constructed of 100% polyester. It consists of coveralls with imitation bloodstains. It will be imported as item number 5148215 One Size Fits Most. The coveralls have tight interior seams, a covered neck, hook and loop closures and the edges of the coverall’s cuffs, ankles, and closure have visible, loose, overlock stitching. The sample identified as the Undead Mechanic Costume is a textile costume constructed of 100% polyester. It consists of coveralls with attached PVC wounds and a bandana. It will be imported in two sizes: medium, item number 5148183-M; and large, item number 5148184-L. 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 coveralls impart the essential character. The coveralls have tight interior seams, hook and loop closures and the edges of the coverall’s neck, cuffs, ankles, and closure have visible, loose, overlock stitching. The fabric edges around the PVC wounds are raw. The sample identified as the Adult Vampire Queen of Hearts Costume will be imported in five sizes: small, item number 5147265-S; medium, item number 5147266-M; large, item number 5147267-L; plus sizes, item numbers 5147268-1X and 5147269-2X. It consists of a dress, hoop underskirt and textile choker. 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 essential character is imparted by the dress, which is comprised of both knit and woven fabrics. The dress is constructed of knit 100% polyester fabric, with the exception of the collar and the skirt’s insert panel, which are made up of woven 100% polyester fabric. The dress is constructed primarily from knit fabric, which provides the greatest visual impact and imparts the essential character to the dress. The multi-paneled dress features a short, gathered overskirt, a padded collar, long two-piece Juliet sleeves, a padded bodice insert, and ruffled lace-like fabric sewn around the wrists. It also has a turned neckline, a well-made waist, sturdy interior seams, and two strips of decorative narrow fabric that ornament the skirt’s insert panel. The sample identified as the Adult Victorian Vampire Costume consists of a dress, hoop underskirt and textile choker. The costume will be imported in three sizes: small, item number 5147271-S; medium, item number 5147272-M; and large, item number 5147273-L. 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 essential character is imparted by the dress, which is comprised of both knit and woven fabrics. The side and rear panels of the bodice and part of the skirt are constructed of knit 100% polyester fabric. The sleeves, overskirt, front panel of the bodice and the skirt’s insert panel are made up of woven 100% polyester fabric. The essential character of the dress is imparted by the woven portion of the garment, which makes the greatest visual impact. The multi-paneled dress features a gathered overskirt, long three-piece puff sleeves with arm drapes, a padded bodice insert, and ruffled lace-like fabric sewn around the wrists. A double layer of pleated fabric borders the bodice insert panel and extends around the collar. The dress has a well-made neck and waist, sturdy interior seams, and strips of decorative narrow fabric that border the neckline and frame the skirt’s insert panel. The applicable subheading for the Pink Combat Soldier, Bloody Maniac and Undead Mechanic Costumes 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. The applicable subheading for the Adult Vampire Queen of Hearts Costume will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Dresses: Of synthetic fibers: Other, Women’s." The rate of duty will be 16 percent ad valorem. The applicable subheading for the Adult Victorian Vampire Costume will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…dresses, skirts, divided skirts…breeches and shorts: Dresses: Of synthetic fibers: Other: Other, Other: Women’s." The rate of duty will be 16 percent ad valorem. 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