The tariff classification of a costume from China, Taiwan, India and Vietnam.

N240342 April 12, 2013 CLA-2-95:OT:RR:NC: N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a costume from China, Taiwan, India and Vietnam. Dear Ms. Tsiavos: In your letter dated April 2, 2013, you requested a tariff classification ruling. You submitted a sample of a child size Street Zombie Costume, identified as style number 131142. This costume will also be sold with a hanger as style number 131142H, and as teen sizes, without and with a hanger (131143 and 131143H), adult sizes, without and with a hanger (131144 and 131144H), and plus sizes, without and with a hanger (131145 and 131145H). All styles are constructed the same except for size. The costume is comprised of a 100% knit polyester hooded coat, textile hand covers and a 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 coat. The threadbare tattered coat is soiled and has numerous holes, along with raw, jagged, torn edges at the front opening, sleeves and bottom hem. It is important to note that while the coat is overwhelmingly flimsy, it has a drawstring at the hood/neck area. Children’s upper outerwear with a drawstring is subject to the Consumer Products Safety Commission (CPSC) standards governing the safety of such merchandise. Please contact the CPSC at (301) 504-7626 to determine the status of this merchandise for compliance purposes. This ruling applies to the classification of the merchandise and not to its admissibility under the terms of CPSC standards. The applicable subheading for the child size Street Zombie Costume, identified as style numbers 131142 and 131142H, teen sizes, style numbers 131143 and 131143H, adult sizes, style numbers 131144 and 131144H, and plus sizes, style numbers 131145 and 131145H, 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