The tariff classification of textile costumes from China.

N235294 November 30, 2012 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 6104.43.2010 Ms. Paulina Dong Seasonal Visions International, Inc. 1368 Park Avenue Emeryville, CA 94608 RE: The tariff classification of textile costumes from China. Dear Ms. Dong: In your letter dated November 2, 2012, you requested a tariff classification ruling. You submitted a sample, identified as an adult Roaring Flapper Costume, which consists of a dress, a headpiece and a choker. The costume will be imported in three sizes: small, item number 5147409; medium, item number 5147410; and large, item number 5147411. 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% knit polyester fabric. Although the dress has multiple panels, it has loose visible overlock stitching at the neck, raw arms with hanging thread and a raw hem. You submitted a sample, identified as an adult Spellcaster Costume, which consists of a dress, vest with attached skirt and a hat. The costume will be imported in three sizes: small, item number 5147466; medium, item number 5147467; and large, item number 5147468. 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 90% knit polyester fabric and 10% cotton. Although the dress has two-piece sleeves and sturdy seams, it has loose visible overlock stitching at the neck, and raw tattered edges at the arms and hem. You submitted a sample, identified as an adult Runway Witch Costume, which consists of a dress and a hat.  The costume will be imported in three sizes: small, item number 5147403; medium, item number 5147404; and large, item number 5147405.  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 knit 100% polyester fabric.  The dress features a capped neckline and a multi-layered, functional, lace-up bodice.  The dress also has sturdy interior seams and a multi-layered skirt.  Both the sleeves and the outermost skirt layer are constructed of fabrics which do not easily fray or unravel.   You submitted a sample, identified as an adult Reaper Costume, which consists of a hooded robe and a mask. The costume will be imported in two sizes: medium, item number 5148189; and large, item number 5148190. 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 hooded robe, which is made of 85% knit polyester fabric, 10% latex and 5% ethylene vinyl acetate. Although the robe has a large layer of gauze at the neck and sturdy seams, it has loose visible overlock stitching at the neck and raw tattered edges at the arms and hem. The robe is closed with a hook and loop tab, with loose visible overlock stitching at the closure edge. The applicable subheading for the adult Roaring Flapper Costume, adult Spellcaster Costume and adult Reaper 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. The applicable subheading for the adult Runway Witch Costume Set will be 6104.43.2010, 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, Women’s."  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/. 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. 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