January 21, 2010
TARIFF NO.: 9505.90.6000
Ms. Luz Guzman Disguise, Inc.
12120 Kear Place Poway, CA 92064
RE: The tariff classification of an Oversized Ernie Mask and an Exo-Skeleton Costume Set from China.
Dear Ms. Guzman:
In your letter dated December 17, 2009, but received January 15, 2010, you requested a tariff classification ruling for two items.
The first item, identified as an Adult Oversized Ernie Mask, style number 19113, is a textile mask which covers the entire head. It is intended that the wearer will be recognized as the character "Ernie" from the television show "Sesame Street". The orange mask is constructed of 100% polyester that is decorated with a stuffed red nose, protruding ears, black hair, and a pink tongue. The mouth and eyes are cut out and covered with white netting.
The second item, identified as an Exo-Skeleton Costume Set, style number 50100, 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 flimsy black jumpsuit imparts the essential character of the set. The jumpsuit is constructed of 100% polyester knitted fabric. It is decorated with a heat transfer depicting a cybernetic skeletal system. Although the jumpsuit has a tightly stitched waist and seams, it contains no styling features. It has a loose, visible overlock stitched neck, a hook and loop tab closure, and loose, visible overlock stitched and/or visible raw edges.
The samples will be returned to you as requested.
The applicable subheading for the Oversized Ernie Mask and Exo-Skeleton 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