The tariff classification of costumes from Hong Kong and Vietnam.

N251323 March 21, 2014 CLA-2-95:OT:RR:NC:N3:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Amy Hess World Exchange, Inc. 8840 Bellanca Avenue, Ste 3 Los Angeles, CA 90045 RE: The tariff classification of costumes from Hong Kong and Vietnam. Dear Ms. Hess: In your letter dated March 5, 2014, on behalf of California Costumes, Inc., you requested a tariff classification ruling. You submitted five costumes. The first three submitted samples (child size Howling at the Moon, child size White Werewolf and adult size Curse of the Werewolf) are werewolf costumes that are constructed exactly the same, except for size and color, and consist of a faux shirt and 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 faux shirt is constructed of knitted 100% polyester fabric and imitation fur and imparts the essential character of the set. The faux shirt has visible loose overlock stitching with hanging threads at the neck and raw jagged sleeve edges with thin elastic. The faux shirt also has visible loose overlock stitching with hanging threads at the hem. The child size Howling at the Moon Costume will be imported under item numbers 00474, PC00474, KM00474, TRU00474, MJ00474, and WMT00474. The child size White Werewolf Costume will be imported under item numbers 00465, PC00465, KM00465, MJ00465, and WMT00465. The adult size Curse of the Werewolf Costume will be imported under item numbers 01559, PC01559, KM01559, MJ01559, WMT01559, 01560, PC01560, KM01560, MJ01560, WMT01560, 01561, PC01561, KM01561, MJ01561, and WMT01561. The next submitted sample, identified as the teen size Crazy Clown Costume, item numbers KM4018 and WMT4018, consists of a pullover, collar and 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 pullover is constructed of knitted 100% polyester fabric and imparts the essential character of the set. The pullover has visible loose overlock stitching with hanging threads at the neck and raw sleeves with thin elastic. The pullover also has raw edges with hanging threads at the hem. The final submitted sample, identified as the child size Reaper Costume, item numbers WMT00244, KM00244, MJ244, TRU244, and PC00244, consists of a robe, hood and 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 robe is constructed of knitted 100% polyester fabric and imparts the essential character of the set. The robe has visible loose overlock stitching with hanging threads at the neck and raw sleeves with thin elastic. The robe also has raw edges with hanging threads at the hem. The samples will be returned as requested. The applicable subheading for the Howling at the Moon, Curse of the Werewolf, White Werewolf, Crazy Clown and Reaper Costumes 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