The tariff classification of costumes from Cambodia.

N248066 December 5, 2013 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 6104.43.2010 Ms. Ivy Chen Handerson Handicraft Mfg. Co. 11F/6, No. 2, Jian-Ba Road, Chung-Ho Taipei, Taiwan RE: The tariff classification of costumes from Cambodia. Dear Ms. Chen: In your letter dated November 13, 2013, on behalf of Sears Holdings Global Sourcing Ltd., you requested a tariff classification ruling. The first submitted sample, identified as a Phantom Costume, style number M-3560-00, consists of a long robe, a belt, and a hood. 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 flimsy robe, which is constructed of 100% polyester, imparts the essential character of the set. The single-layer robe has visible loose overlock stitching at the neck and large jagged raw edges at the arms and hem. The second submitted sample, identified as a Dark Messenger Costume, style number M-3561-00, is a hooded robe with simulated gauze hanging from the neck that is constructed of 100% polyester. The single-layer robe has large jagged raw hood and arm edges, a raw hem, a hook and loop tab closure and visible loose overlock stitching at the closure edge. The third submitted sample, identified as a Cardinal Costume, style number M-3574-00, consists of a long robe/dress, a hat and a necklace. 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/dress, which is constructed of 100% polyester knit fabric. The robe features a double-layered faux clerical collar with a sewn-on embellishment, a multi-paneled front joined together with capping, and an attached capelet with finished edges. The garment has a well-made sturdy neck, sturdy seams, and reinforced edges. The applicable subheading for the Phantom and the Dark Messenger Costumes 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 Cardinal Costume will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division