The tariff classification of costumes from Hong Kong and Vietnam.

N261083 February 2, 2015 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 21, 2015, on behalf of California Costumes, Inc., you requested a tariff classification ruling. The first submitted sample, identified as the Wolf Clan Warrior Cape, is an adult size, floor length cape composed of knitted textile material with a faux fur collar. The flimsy cape features raw edges on the cape and collar. The cape also has two round plastic medallions bearing skull representations, glued on either side of the front opening at the neck, with a length of plastic chain between them. The Wolf Clan Warrior Cape will be imported under item numbers 60648, PC60648, MJ60648, KM60648 and WMT60648. The second submitted sample, identified as the Gorilla Costume (child version), consists of a jumpsuit, mask 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.” In this case, the flimsy jumpsuit imparts the essential character of the set. The flimsy jumpsuit features visible loose overlock stitching at the neck and raw edges at the sleeves and legs. It also has a large back opening with raw edges and a hook and loop closure. The Gorilla Costume (child version) will be imported under item numbers 00494, PC00494, KM494, MJ494, TRU494 and WMT494. The third submitted sample, identified as the War Lord Cape, is an adult size, floor length cape composed of knitted textile material with a faux fur collar. The flimsy cape features raw edges on the cape and collar. The cape also has two round plastic medallions bearing snarling wolf visages, glued on either side of the front opening at the neck, with three lengths of plastic chain between them. The War Lord Cape will be imported under item numbers 60647, PC60647, MJ60647, KM60647 and WMT60647. The fourth submitted sample, identified as the Dragon Master Cape, is an adult size, floor length cape composed of knitted textile material with a faux fur collar. The flimsy cape features raw edges on the cape and collar and 2” strips of faux leather crossing each other diagonally across the front opening. A plastic medallion bearing a winged dragon representation is glued to the center of the crossed strips. The cape also features a back opening with visible loose overlock stitching and is secured with a hook and loop closure. The Dragon Master Cape will be imported under item numbers 60667, PC60667, MJ60667, KM60667 and WMT60667. The applicable subheading for the Wolf Clan Warrior Cape, the Gorilla Costume (child version), the War Lord Cape and the Dragon Master Cape 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 Director National Commodity Specialist Division