The tariff classification of costumes from Hong Kong and Vietnam.

N249706 February 12, 2014 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Amy Hess World Exchange, Inc. 8840 Bellanca Ave., Ste 3 Los Angeles, CA 90045 RE: The tariff classification of costumes from Hong Kong and Vietnam. Dear Ms. Hess: In your letter dated January 14, 2014, on behalf of California Costumes, Inc., you requested a tariff classification ruling. The first submitted sample, identified as an Evil Unchained Costume, consists of a robe, a hood, a mask, waist chains and fingerless gloves. 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 robe, which is constructed of knitted 100% polyester, imparts the essential character of the set. The robe has visible loose overlock stitching at the neck, while the edges at the closure, sleeves and hem are jagged and raw with hanging threads. The long robe is closed in back with hook and loop tabs. This costume will be imported in both child and adult sizes, which are stated to be constructed exactly the same, except for size and color. The child sizes are style numbers 00463, PC00463, KM463, TRU463, MJ463 and WMT00463. The adult sizes are style numbers 01355, PC01355, KM1355 and WMT01355. The plus sizes are style numbers 01736 and PC01736. The second submitted sample, identified as a Santa Claus Costume, consists of a pullover top, pants, a hat with attached wig, a faux beard, boot covers, a belt, and gloves. 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 sleeve top is constructed of knitted 100% polyester and imparts the essential character of the set. The unlined, single layer top has raw edges at the collar, sleeves and hem. The top’s large back opening has visible loose overlock stitching with hanging threads at its edges, and is closed with one hook and loop tab. This costume will be imported in an adult size, style number 01150, and in plus size, as style number 01669. The third submitted sample, identified as a Gray Lycan Costume, consists of a shirt, a mask and character hands. 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 faux front shirt is constructed of knitted 100% polyester fabric and imitation fur and imparts the essential character of the set. The flimsy top has visible loose overlock stitching with hanging threads at the neck and raw jagged sleeve edges with thin elastic. The top also has visible overlock stitching with hanging threads at the hem. The costume will be imported in child sizes under the following style numbers: 01373, PC01373, KM1373, WMT01373 and MJ1373. The fourth submitted sample, identified as a Sinister Jester Costume, consists of a pullover top, a hood, pants, a waist tie 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.” The flimsy long sleeve top is constructed of knitted 100% polyester and imparts the essential character of the set. The flimsy top has visible loose overlock stitching with hanging threads at the neck and raw jagged sleeve edges with thin elastic. The top also has visible loose overlock stitching with hanging threads at the bottom hem. This costume will be imported in both child and adult sizes, which are stated to be constructed exactly the same, except for size and color. The child sizes are style numbers 00466, PC00466, TRU00466, KM466, MJ466 and WMT00466. The adult sizes are style numbers 01372, PC01372, KM1372, WMT01372 and MJ1372. The applicable subheading for the Evil Unchained Costume, the Santa Claus Costume, the Gray Lycan Costume and the Sinister Jester Costume 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.  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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division