The tariff classification of textile costumes from China and Vietnam.

N198408 January 10, 2012 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 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 December 22, 2011, on behalf of California Costumes, Inc., you requested a tariff classification ruling. You submitted the following samples: Item number 00339/PC00339/M00339 Swashbuckler Costume consists of a polyester knit top, pants, bandana, sash, and boot tops. 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 a fabric insert at the neck, layering at the shoulder and a semi attached belt affixed at the shoulder with a hook and loop tab. The neck and elastic on the sleeves are flimsy. The edges of the top’s sleeves, hem, and arm overlays are raw. Item number 00338 /PC00338/KM00338 (child sized) /01190/PC01190/M001190/KM01190 (adult sized) /01716/PC01716/M01716/KM01716 (plus-sized) Jokes on You Costume consists of a top, pants, hood, sash and mask. The top, pants, sash and hood are constructed of 100% knit polyester. 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 no closure and loose, visible, overlock stitching at the neck. The edges of the top’s hem and sleeves are raw. The applicable subheading for the Swashbuckler and Jokes on You 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, Thomas J. Russo Director National Commodity Specialist Division