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

N240454 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 costumes from China, Taiwan, India and Vietnam. Dear Ms. Tsiavos: In your letter dated March 29, 2013, you requested a tariff classification ruling. You submitted a sample, identified as an adult Gothic Witch Costume, item number 111044, which consists of a dress, a belt and a hat. 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 100% polyester knitted dress imparts the essential character of the set. Although the flimsy black dress has two piece sleeves, it also has a loose, visible overlock stitched neck, flimsy waist, and raw edges at the arms and hem. The costume will also be packaged on a hanger with a color insert that will be identified as item number 111044H. The same costume will also be imported in a plus sized version, without and with a hanger and color insert, which will be identified as item numbers 111045 and 111045H, respectively. You also submitted a photograph and descriptive information for the adult Gothic Devil Costume, identified as item 111054. In your ruling request, you have stated that the Gothic Devil Costume is identical in construction to the Gothic Witch Costume. The Gothic Devil Costume consists of a dress, belt and headband. 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 100% polyester knitted dress imparts the essential character of the set. Although the flimsy red dress has two piece sleeves, it also has a loose, visible overlock stitched neck, flimsy waist, and raw edges at the arms and hem. The costume will also be packaged on a hanger with a color insert that will be identified as item number 111054H. The same costume will also be imported in a plus sized version, without and with a hanger and color insert, which will be identified as item number 111055 and 111055H, respectively. The applicable subheading for the adult/plus size Gothic Witch Costume Set and the adult/plus size Gothic Devil Costume Set 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