The tariff classification of textile costumes from China.

N196618 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 6, 2011 you requested a tariff classification ruling. You submitted the following samples, which are being returned per your request: Item number B-2135-00 Classic Blue Ninja Costume is a textile costume constructed of 100% polyester. It consists of a shirt, pants, tabard 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 additional fabric at the cuffs, tight interior seams and a hook and loop closure. The edges of the shirt’s neck, cuffs, hem and closure are raw. Item number B-2132-00 Golden 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 with a sewn on belt and tight interior seams. The closure consists of hook and loop tabs. The edges of the jumpsuit’s neck, cuffs, ankle, tabard and closure are raw. Item number B-2138-00 Classic Vampire Costume is a textile costume constructed of 100% polyester exclusive of decoration. It consists of a shirt, pants, cape and necklace. 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 tight interior seams, a faux ascot and drop waist. It has a hook and loop tab closure. The edges of the shirt’s neck, arms, hem, ascot and closure are raw. Item number G-4633-00 Pirate Girl Costume is a textile costume constructed of 100% polyester exclusive of decoration. It consists of a dress, armlets 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 dress imparts the essential character. The dress has a sewn-on belt, bias cut neck with netting at the waist and neck. The hem is cut in a zigzag. The dress has a hook and loop tab closure. The edges of the dress’s neck, arms, hem, and closure are raw. The applicable subheading for the Classic Blue Ninja, Blue Dragon Ninja, Golden Dragon Ninja and Pirate Girl 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