CLA-2-95 OT:RR:NC:N4:425
Ms. Norma Floriano
Incharacter Costumes
5950 Nancy Ridge Drive
Suite 100
San Diego, CA 92128
RE: The tariff classification of a Skeleton Groom Costume Set and an Egyptian Man Costume Set from China.
Dear Ms. Floriano:
In your letter dated May 12, 2010, but received on June 25, 2010, you requested a tariff classification ruling for two textile costumes.
You submitted a sample, identified as a Skeleton Groom Costume Set, item number 96005, which consists of a tuxedo vest, hat, collar with an attached tie, and a jacket. 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 vest imparts the essential character of the set. The vest is constructed of woven 100% polyester fabric printed with a heart, ribcage and spinal column. It is worn by being slipped over the head and then adjusted with straps sewn on the sides of the garment that tie in the back. The vest has a loose, visible overlock stitched neck, and loose, visible overlock stitched and/or visible raw edges.
You submitted a sample, identified as an Egyptian Man Costume Set, item number 96008, which consists of a short sleeved tunic, collar, headpiece, cuffs, and apron. 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 woven 100% polyester tunic imparts the essential character of the set. Although the dark blue tunic is capped at the arms with gold fabric, it has a hook and loop tab closure and loose, visible overlock stitched and/or raw edges at the neck, closure, and hem.
The applicable subheading for the Skeleton Groom Costume Set and the Egyptian Man 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