CLA-2-95 OT:RR:NC:N4:425
Ms. Irene Tsiavos
Fun?World
80 Voice Road
Carle Place, New York 11514
RE: The tariff classification of a Zombie Ghost Face Costume Set from China, Taiwan, India and Vietnam.
Dear Ms. Tsiavos:
In your letter dated December 17, 2009, but received January 11, 2010, you requested a tariff classification ruling.
You submitted a photographs and descriptive information regarding a Zombie Ghost Face Costume Set, and a Bleeding Zombie Ghost Face Costume Set. The Zombie Ghost Face Costume Set consists of a polyester knit hooded robe, a belt and a polyvinyl chloride mask. 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 hooded robe imparts the essential character. The hooded robe has triangular wings with serrated edges that hang down from the arms, a double layer hood edge, a well-made neck, loose visible overlock seams and loose visible overlock and/or raw edges at the arms, wings, closure and hem.
The Bleeding Zombie Ghost Face Costume Set is constructed exactly the same as the Zombie Ghost Face Costume Set, but has a different face mask containing theatrical blood with an attached hand pump and also includes a pair of gloves.
You state in your ruling request that both the Zombie Ghost Face Costume Set and the Bleeding Zombie Ghost Face Costume Set are constructed exactly the same as style 9974, Ghost Face, that was previously preclassified as “flimsy” in PC 181706, dated May 9, 2002, except for new face masks and the bleeding effect and gloves for the Bleeding Zombie Ghost Face Costume Set. The style numbers are as follows, with styles designated with an “H” including a hanger and color insert: style 130402 and 130402H, Child Zombie Ghost Face Costume Set; style 130403 and 130403H, Teen Zombie Ghost Face Costume Set; style 130404 and 130404H, Adult Zombie Ghost Face Costume Set; style 130405 and 130405H Plus Zombie Ghost Face Costume Set; style 130482 and 130482H, Child Bleeding Zombie Ghost Face Costume Set; style 130483 and 130483H, Teen Bleeding Zombie Ghost Face Costume Set; style 130484 and 130484H, Adult Bleeding Zombie Ghost Face Costume Set; and style 130485 and 130485H, Plus Bleeding Zombie Ghost Face Costume Set.
The applicable subheading for both the Zombie Ghost Face Costume Set and the Bleeding Zombie Ghost Face 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