The tariff classification of textile costumes from China.

N195822 December 16, 2011 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Christian Lee Handerson Handicraft Mfg. Co. 11F/6, No. 2, Jian-Ba Road Chung Ho District New Taipei City, 225, Taiwan RE: The tariff classification of textile costumes from China. Dear Ms. Lee: In your letter dated December 2, 2011 you requested a tariff classification ruling. You submitted the following samples, which are being returned per your request: Item number B-2133-00 Classic Pirate Costume is a textile costume constructed of 100% polyester. It consists of a shirt, pants and bandana. 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 shirt imparts the essential character. The shirt has a sewn on vest and a double layer attached belt. The edges of the shirt’s neck, cuffs, hem, vest and belt are raw. Item number B-2130-00 Blue Dragon Ninja Costume is a textile costume constructed of 100% polyester. It consists of a shirt, pants and hood. 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 shirt imparts the essential character. The shirt has attached arm ties and belt, and tight interior seams. The closure consists of hook and loop tabs. The edges of the shirt’s neck, arm ties, cuffs, hem, and closure are raw. Item number B-2134-00 White Ghost Costume is a textile costume constructed of 100% polyester. It consists of a robe 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 robe imparts the essential character. The robe has tight interior seams and a hook and loop tab closure. The edges of the robe’s neck, arms hem, and closure are raw. Item number B-2131-00 Dragon Ninja Costume is a textile costume constructed of 100% polyester. It consists of a jumpsuit and hood. 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 jumpsuit imparts the essential character. The jumpsuit has an attached tabard, sewn-on belt, and a hook and loop tab closure. The edges of the jumpsuit’s neck, arms, legs, tabard and closure are raw. The applicable subheading for the Classic Pirate, Blue Dragon Ninja, White Ghost and Dragon Ninja 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. 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