The tariff classification of textile costumes from Vietnam and Hong Kong.

N235331 December 6, 2012 CLA-2-95:OT:RR:NC: N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Amy Hess World Exchange, Inc. 8840 Bellanca Avenue Los Angeles, CA 90045 RE: The tariff classification of textile costumes from Vietnam and Hong Kong. Dear Ms. Hess: In your letter dated November 8, 2012, on behalf of California Costumes, Inc., you requested a tariff classification ruling. You submitted the following samples, which are being returned per your request: The Very Bat Girl Costume consists of a dress, cuffs and wings. The costume will be imported in a variety of sizes under the following item numbers: M00292, KM00292, TRU00292, MJ292, and WMT00292. 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. Although the chest insert and double layer skirt provide some styling, the dress has a raw hem, visible loose overlock stitching at the arms and neck, and a flimsy waist. The Rocked Out Zombie Costume consists of a dress, vest and cuffs. The costume will be imported in a variety of sizes under the following item numbers: M00290, KM00290, TRU00290, MJ290, and WMT00290. 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 dress imparts the essential character of the set. Although the two layer hem provides some styling, the dress has raw edges at the arms, hem and extra layer, visible loose overlock stitching at the neck and a flimsy waist. The Killer Klown Costume consists of a jumpsuit, collar and mask. The costume will be imported in a variety of sizes under the following item numbers: 00398, PC00398, TRU00398, WMT00398, and MJ00398. 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 jumpsuit imparts the essential character of the set. Although the raglan sleeve and cuff and ankle addition provide some styling, this is a flimsy costume. It has raw edges at the arms, hem and closure edge, flimsy elastic at the arms and ankles, visible loose overlock stitching at the neck and is secured with hook and loop tabs. The Maniac Costume consists of a tunic, weapon and mask. The costume will be imported in a variety of sizes under the following item numbers: M00289, KM00289, TRU00289, MJ00289, and WMT00289. 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 tunic imparts the essential character of the set. It has visible loose overlock stitching at the neck and raw edges with loose hanging threads at the arms and hem. The Soul Skeleton Costume consists of a hooded robe, gauze over robe and mask. The costume will be imported in a variety of sizes under the following item numbers: M00291, KM00291, TRU00291, MJ291, and WMT00291. 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 hooded robe imparts the essential character of the set. This is a flimsy costume with raw edges at the arms, hem and hood edge. The applicable subheading for the Very Bat Girl, Rocked Out Zombie, Killer Klown, Maniac and Soul Skeleton 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. 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