The tariff classification of costumes from Hong Kong or Vietnam.

N261228 February 5, 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 or Vietnam. Dear Ms. Hess: In your letter dated January 22, 2015, on behalf of California Costumes, Inc., you requested a tariff classification ruling. The first submitted sample, identified as the Classic Indian Girl Costume, consists of a long sleeve pull-over dress, head tie and ankle bands. 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 dress imparts the essential character of the set. The dress features a raw neck, hem and sleeves. The sleeves and hem bottom are cut to resemble fringe. The child size Classic Indian Girl Costume will be imported under item number 00497, the adult size under item number 01594, and the plus size under item number 01754. The second submitted sample, identified as the Herdsman/Noah Costume, consists of a long sleeve pull-over robe and headpiece. 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 imparts the essential character of the set. The robe features a faux front with waist ties. The neck features visible loose overlock stitching with hanging threads while the ties, sleeves and hem have raw edges. The child size will be imported under item number 00475, and the adult size will be imported under item number 01564. The third submitted sample, identified as the Junior Jester Costume, consists of a jumpsuit, waist tie and hood. 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 jumpsuit imparts the essential character of the set. The long sleeve jumpsuit features visible, loose overlock stitching at the neck and jagged cut raw edges at the sleeve and leg openings that are gathered into cuffs by narrow elastic. The jumpsuit also has a large back opening with raw edges that is closed with hook and loop tabs. The Junior Jester Costume will be imported under item numbers 00168, PC0168 and MJ168. The fourth submitted sample, identified as the Classic Indian Boy Costume, item number 00496, consists of a pull-over top, pants, head tie, arm tie, and an item which you refer to as a tabard but is actually an apron-like accessory that resembles a loincloth. 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 sleeveless top imparts the essential character of the set. The top features raw edges at the neck, armholes and hem. The applicable subheading for the Classic Indian Girl Costume, The Herdsman/Noah Costume, the Junior Jester Costume and the Classic Indian Boy 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 Director National Commodity Specialist Division