The tariff classification of a textile costume from China.

N238878 March 1, 2013 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. David DeFina Rubie’s Costume Co. One Rubie Plaza Richmond Hill, New York 11418 RE: The tariff classification of a textile costume from China. Dear Mr. DeFina: In your letter dated February 21, 2013, you requested a tariff classification ruling. The submitted sample is identified as style number 885103, child size Robin Muscle Chest Costume. Robin is the junior counterpart to fictional superhero Batman. The costume consists of a short sleeve top with armhole flanges, a screen printed front with faux chest and torso muscles, a removable cape and an eye 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 essential character is imparted by the flimsy top. Although the top has a two panel front and armhole flanges, it has visible loose overlock stitching that is unraveled with hanging threads at the neck, arms and hem. The top is closed with hook and loop tabs, with visible loose overlock stitching along the closure edge. The costume will also be imported in an adult size, item number 880529, which is stated to be identical to the child’s costume except for size. The sample will be returned as requested. The applicable subheading for styles 885103 and 880529 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