The tariff classification of textile costumes from China and Vietnam.

N238881 March 7, 2013 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. David Gomez World Exchange, Inc. 8840 Bellanca Avenue Los Angeles, CA 90045 RE: The tariff classification of textile costumes from China and Vietnam. Dear Mr. Gomez: In your letter dated February 8, 2013, on behalf of California Costumes, Inc., you requested a tariff classification ruling. Skull Knight is a textile costume set, which consists of a top (which you refer to as a tunic), a cape, a hood, a mask, a belt and cuffs. It will be imported under the following item numbers: 00404, PC00404, KM00404, MJ00404, TRU00404, WMT00404, 01267, PC01267, KM01267, MJ01267 and WMT01267. 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 front chest wound provides some styling, the top has visible loose overlock stitching at the neck and sleeve edges, and the bottom hem is raw. The Flying Monkey is a textile costume set, which consists of a mask, wings, gloves, feet, a tail, pants, a top and sleeves. It will be imported under item numbers 01301 and PC01301. 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 fur-covered flimsy pants. The pants have a loose single straight stitched waist, a string tie closure and raw edges at the ankles. The Dead Man Rockin’ is a textile costume set which consists of a top, vest, a belt, pins, a cuff and a mask with hair. It will be imported under the following item numbers: 00403, PC00403, KM00403, TRU00403, MJ00403 and WMT00403. 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. The neck and sleeve edges have visible, loose overlock stitching and the bottom hem has a raw edge. The Outlaw’s Revenge is a textile costume set which consists of a fringed poncho, a mask, a hat, a noose, a holster and a belt. It will be imported under the following item numbers: 01268, PC01268, KM01268, MJ01268, WMT01268, 01723, PC01723 and MJ01723. 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 poncho. Although the fringe trim provides some styling, the neck, bottom hem and shoulder all have raw edges. The applicable subheading for the Skull Knight, Flying Monkey, Dead Man Rockin’ and Outlaw’s Revenge costume sets 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