The first sample, Item 92887, “Pirate/Steam Top,” is a women’s mock corset constructed from 90% polyester 5/% elastane knit fabric.  The
garment does not provide body support.  The garment features elasticized puff sleeves, a scooped front neckline, faux front ribbon lace closure with
decorative buttons and a full zipper closure in the back.

Subheading HS: 6114.30

The second sample, Item 30165, “Chief Officer”, consists of a plastic mask, knee pads and a jumpsuit.  The jumpsuit is composed of two garments permanently attached at the neckline and under the arms. The jumpsuit is made of 70% polyester 25% polypropylene 5% elastane
knit fabric. A faux chest, shoulder and elbow armor is sewn to the outer garment.  Item 30165 is well made with a finished neck and edges, sturdy seams and hook and loop closure at the back.  

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.  For this item, the garment imparts the essential character.

Subheading HS: 6114.30

The third sample, identified as item 1630, toddler size “Lumberjack” costume, consists of a man-made woven textile pullover shirt, pull-on pants, faux beard, cap and plastic imitation axe. 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 flimsy long sleeved pullover top imparts the essential character of the set and features large visible loose overlock stitching with hanging threads on the collar, front neck
opening and hem. The front neck opening is closed with small hook and loop tabs.

Subheading HS: 9505.90

The fourth sample, item 1684, toddler size “Gnome” costume, consists of a long-sleeved tunic-style garment, a pair of trousers, a conical-shaped hat, a beard and a toy hammer.  The tunic-style
garment trousers, hat and beard are constructed from 92% polyester 8% polypropylene knit fabric. Item 1684 is well made with a finished neck and edges, elasticized waist and sturdy seams. 

Subheading HS: 6114.30

The fifth sample, identified as item 1752, toddler size “Golfer” costume, consists of a man-made knit textile pullover top, pull-on pants, a faux beard, a cap and a stuffed imitation golf club.

Subheading HS: 9505.90

Source: https://rulings.cbp.gov/index.asp, April, 4, 2017 (N284311)