The tariff classification of textile costumes from China, Taiwan, India and Vietnam.

N200675 January 20, 2012 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, NY 10119 RE: The tariff classification of textile costumes from China, Taiwan, India and Vietnam. Dear Ms. Tsiavos: In your letter dated January 12, 2012 you requested a tariff classification ruling. You submitted a sample of the Zombie Pirate Costume which will be imported with the following style numbers and sizes: 131862 and 131862H, Child Size; 131863 and 131863H, Teen Size; 131864 and 131864H, Adult Size; 131865 and 131865H, Plus Size. The costume includes a jacket, jabot, pants, belt, mask, bone glove and hand stump with hook. 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 jacket imparts the essential character. The jacket is constructed of a woven textile fabric that is 70% cotton and 30% polyester. It has loose visible overlock stitching at the neck and jacket opening. The edges of the arms and hem of the jacket are raw. The applicable subheading for the Zombie Pirate Costume 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