CLA-2-95 OT:RR:NC:N4:425
Ms. Luz Guzman
Disguise, Inc.
12120 Kear Place
Poway, CA 92064
RE: The tariff classification of a Gate Keeper Costume Set and a Wubbzy Classic Costume Set from China.
Dear Ms. Guzman:
In your letter dated March 5, 2010, you requested a tariff classification ruling for two textile costume sets. The samples will be returned to you as requested.
You submitted a sample, identified as a Child Sized Gate Keeper Costume Set, style number 2282, which consists of a robe, a vinyl mask, two plastic shoulder pieces, and a rubber chest piece with a plastic key and key ring attached. 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 black robe imparts the essential character of the set. The robe is constructed of 100% polyester knitted fabric. Although the garment has a well made neck, it also has a hook and loop tab closure, loose interior seams, and loose, visible overlock stitched and/or visible raw edges.
You submitted a second sample, identified as a Toddler Sized Wubbzy Classic Costume Set, style number 11503, which consists of a sleeveless yellow tunic and a padded, detachable tail. 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 tunic, which is constructed of 100% acrylic fabric, imparts the essential character of the set. It is has round, padded attachments, meant to depict ears, sewn in at the shoulders. The tunic also has fabric pieces, cut into the shape of a nose, mouth, tongue, and eyes, sewn on to the front of the garment. Although the tunic has tight interior seams, it also has a hook and loop tab closure, and loose, visible overlock stitched and/or visible raw edges at the neck, arms, and hem.
The applicable subheading for the Child Sized Gate Keeper Costume Set and the Toddler Sized Wubbzy Classic 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