The tariff classification of costumes from China.

N236002 December 14, 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 costumes from China. Dear Ms. Dong: In your letter dated November 20, 2012, you requested a tariff classification ruling. You submitted a sample, identified as a men’s Monk of Doom Costume, which consists of a robe, a hood, a mask and a belt. The costume will be imported in two sizes: medium, item number 5148278; and large, item number 5148279. 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 robe, which is constructed of 100% polyester woven fabric. Although the robe has tight seams, it has loose visible overlock stitching at the neck, arms, hem, and closure edges. The robe is closed with hook and loop tabs. You submitted a sample, identified as a women’s Raven Witch Costume, which consists of a long dress, a hat and a choker. The costume will be imported in three sizes: small, item number 5147457; medium, item number 5147458; and large, item number 5147459. 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 60% polyester and 40% cotton. Although the dress has gauze styling, it has loose visible overlock stitching at the neck and closure edges and raw jagged edges at the arms and hem. The dress is closed with hook and loop tabs. You submitted a sample, identified as an adult Metal Clown Cutie Costume, which consists of a dress, a mini hat, latex wrist cuffs, a spiked latex collar with attached ruffle and arm sleeves, which you refer to as glovelettes. The costume will be imported in three sizes: small, item number 5147427; medium, item number 5147428; and large, item number 5147429. 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 bodice of the dress, sleeves and underskirt are constructed of 100% polyester knit fabric. The dress’s outermost skirt is constructed of 100% polyester woven fabric. The dress is constructed primarily from knit fabric, which imparts the essential character to the dress. The multi-paneled dress features a capped neckline, a basque waist and a gathered, multi-layered skirt with a non-woven stiffener. The bodice inset panel is trimmed on both sides with grommeted fabric and a textile ruffle. The grommeted fabric strips hang below the waist, on which textile bows have been sewn. The dress also has sturdy interior seams and a tightly stitched waist. You submitted a sample, identified as a child’s Spellcaster Costume, which consists of a dress, a corset with attached skirt and a hat. The costume will be imported in three sizes: medium, item number 5143168; large, item number 5143169; and 14/16, item number 5143170. 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% polyester and 10% cotton. Although the dress has tight seams and two-piece arms, it has raw jagged edges at the arms with loose hanging threads and raw jagged edges at the “collar” and hem. You submitted a sample, identified as a child’s Sassy Clown Costume, which consists of a dress, a hat, a shrug, a tie and leggings. The costume will be imported in three sizes: medium, item number 5143171; large, item number 5143172; and 14/16, item number 5143173. 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. Although the dress has a double-layer skirt, faux pockets and tight seams, it has loose visible overlock stitching at the neck, arms and closure edges. The dress also has raw hem edges and is closed with hook and loop tabs. The applicable subheading for the men’s Monk of Doom Costume, the women’s Raven Witch Costume, the child’s Spellcaster Costume and the child’s Sassy Clown 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 Metal Clown Cutie Costume 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