The tariff classification of textile costumes from China

N213923 May 2, 2012 CLA-2-95:OT:RR:NC: N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 6204.43.4030; 6104.43.2020 Ms. Vanessa Vizcarra Paper Magic Group 345 7th Ave., 6th Floor New York, NY 10001 RE: The tariff classification of textile costumes from China Dear Ms. Vizcarra: In your letter dated April 13, 2012, you requested a tariff classification ruling. You submitted the following samples, which are being returned per your request: The Child-Sized Immortal Scarecrow Costume, identified as item number 6758084, consists of a polyester robe and hat, plastic mask and rope belt. 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 robe imparts the essential character of the set. Although the robe’s burlap inserts and faux straw additions provide styling, it has a flimsy neck and raw edges at the hem, sleeves and burlap insert. There are two large raw holes in the front and the closure edge has visible, loose overlock stitching. The robe is secured with a hook and loop tab. The Adult Size Shadow Reaper Costume, identified as item number 6748183, consists of a polyester hooded robe and plastic 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." The robe imparts the essential character of the set. Although the robe’s faux bone chest pieces and draping gauze provide styling, the edges at the hem, sleeves and gauze are raw. The hood and closure edges have visible, loose overlock stitching and the robe is secured with a flimsy hook and loop tab. The Adult Full Fantasy Bar Maiden Costume, identified as item number 6748271, consists of a dress and a headband. 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 skirt, apron, sleeves and most of the front of the bodice are constructed of 100% polyester woven fabric, while the bodice’s rear and side panels are made of 100% polyester knit fabric. The dress is constructed primarily from woven fabric, which provides the greatest visual impact and imparts the essential character to the dress. The multi-paneled dress features an off-the-shoulder look, an insert that gives definition to the breasts with shirring at the bottom, an attached apron, a ruffled peplum and decorative fabric edging the apron and bodice. The dress has a gathered, multi-layered skirt with a non-woven stiffener. The dress also features a tightly stitched waist, sturdy interior seams, and a sewn-on belt. The Child-Sized Little Miss Kitty Costume, identified as item number 6748043, consists of a dress and a headband. 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 constructed of 100% polyester knit fabric. The dress features a faux lace-up bodice, faux fur trim around the neck, wrists and hemline, which obscure the garment’s edges and neckline. The garment has a sewn-on padded tail, sturdy seams and ruffled, lace-like fabric embellishing the bodice. The applicable subheading for the Immortal Scarecrow and Shadow Reaper 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 Full Fantasy Bar Maiden Costume Set 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. The applicable subheading for the Child-Sized Little Miss Kitty Costume Set will be 6104.43.2020, 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, Girls’." 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/. The Child -Size Tough Little Red Pirate Costume, identified as item number 6748096, has previously been ruled on in NY Ruling Letter N214021. 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