The tariff classification of costumes from Hong Kong and Vietnam.

N252611 April 25, 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 April 13, 2014, on behalf of California Costume Collections, Inc., you requested a tariff classification ruling. The first submitted sample, identified as the child size Howling at the Moon Costume, consists of a faux shirt 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 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 00236, PC00236, KM00236, TRU00236, MJ00236, WMT00236, 00296, PC00296, KM00296, MJ00296, TRU00296 and WMT00296. The second submitted sample, identified as the adult size Full Moon Madness Costume, consists of a faux shirt 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 faux shirt is constructed of knitted 100% polyester fabric and imitation fur and imparts the essential character of the set. The flimsy 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 adult size Full Moon Madness Costume will be imported under item numbers 00880, PC00880, KM00880, MJ00880, and WMT00880. The applicable subheading for the child size Howling at the Moon Costume and the adult size Full Moon Madness 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 WAYNE.KESSLER@CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division