CLA-2-95 OT:RR:NC:N4:425
Ms. Irene Tsiavos
Fun World
80 Voice Road
Carle Place, NY 11514
RE: The tariff classification of a Tequila Pop’N Dude Costume Set and a Mexican Serape and Hat Costume Set from China, Taiwan, India, and Vietnam.
Dear Ms. Tsiavos:
In your letter dated February 19, 2010, you requested a tariff classification ruling.
You submitted a photograph and descriptive information regarding an Adult Tequila Pop’N Dude Costume Set, item number 119434, and a photograph and descriptive information regarding an Adult Mexican Serape and Hat Costume Set, item number 130124. The Tequila Pop’N Dude Costume Set consists of a top, a shot glass harness, a bottle holster belt, eight plastic shot glasses, and a straw 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.” In this case, the flimsy knitted 100% polyester top imparts the essential character of the set. The brightly colored striped top has a loose, visible overlock stitched neck and seams, and loose, visible overlock stitched and/or visible raw edges. The costume will also be packaged on a hanger with a color insert that will be identified as item number 119434H.
You state in your ruling request that this costume set is identical in construction to the Tequila Pop’N Dude Costume Set previously classified as flimsy in New York Ruling N003894, dated December 8, 2006, issued to Pony Express Creations, Inc., whom you have since acquired. You further state that since acquiring Pony Express Creations, Inc., you have expanded this costume set to include a plus sized version. The plus sized version will be imported without and with a hanger and color insert, which will be identified as item number 119435 and 119435H, respectively.
The Mexican Serape and Hat Costume Set consists of a top, which is identical in construction to the garment in the Tequila Pop’N Dude Costume Set, a fake moustache, and a straw hat. The Mexican Serape and Hat Costume Set will be imported in the following styles and sizes, with the letter "H" indicating that a particular set will include a hanger and color insert: styles 130124 and 130124H, Adult Mexican Serape and Hat Costume Set; styles 130125 and 130125H, Plus Sized Mexican Serape and Hat Costume Set.
The applicable subheading for both the Adult and Plus Sized Tequila Pop’N Dude Costume Set and the Adult and Plus Sized Mexican Serape and Hat 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 (click on “For Business” and then on “Textile, Wool, Fur”).
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,
Robert B. Swierupski
Director
National Commodity Specialist Division