CLA-2-95 OT:RR:NC:N4:425
Ms. Tina Berman
Rasta Imposta
P.O. Box 7
600 E. Clements Bridge Road
Runnemede, NJ 08078
RE: The tariff classification of textile costumes from China.
Dear Ms. Berman:
In your letter which was undated, but received on April 9, 2010, you requested a tariff classification ruling for two textile costumes.
You submitted a sample, identified as a Banana Costume, no item number, which is a sleeveless banana-shaped yellow tunic. The garment is constructed of knitted 100% polyester fabric. When worn, the tunic resembles a banana skin with a window opening for the wearer’s face, and bands of black knitted fabric capping both ends of the banana “skin”. The tunic has a loose, visible overlock stitched neck and seams, and loose, visible overlock stitched and/or visible raw edges.
The second sample submitted, identified as a Crayola Crayon Costume Set, no item number, consists of a tunic 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.” In this case, the flimsy yellow tunic imparts the essential character of the set. The sleeveless tunic has the “Crayola” logo printed in black on the front of the garment, a hook and loop tab closure and loose, visible overlock stitched and/or raw edges at the neck, arms, closure, and hem.
The applicable subheading for the Banana Costume and the Crayola Crayon 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