CLA-2-95 OT:RR:NC:N4:425
Mr. David DeFina
Rubie’s Costume Co., Inc.
One Rubie Plaza
Richmond Hill, New York 11418
RE: The tariff classification of a costume from China.
Dear Mr. DeFina:
In your letter dated November 26, 2012, you requested a tariff classification ruling.
You submitted a sample of the Child Size Darth Maul™ Costume identified as item number 884747. You state that the costume will also be imported as an Adult Size Darth Maul™ Costume identified as item number 880675, which is identical to the Child Size except for size. The costume consists of a jumpsuit, and a mask. 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 polyester jumpsuit with faux muscles imparts the essential character of the set. Although the jumpsuit has faux muscles and is double-layered, it has loose visible overlock stitching at the neck, arms, ankles and closure edges. The jumpsuit is closed with hook and loop tabs.
The applicable subheading for both the Child Size Darth Maul™ Costume identified as item number 884747 and the Adult Size Darth Maul™ Costume identified as item number 880675will 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.
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,
Thomas J. Russo
Director
National Commodity Specialist Division