The tariff classification of a costume from Hong Kong and Vietnam.

N264755 June 3, 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 a costume from Hong Kong and Vietnam. Dear Ms. Hess: In your letter dated May 12, 2015, on behalf of California Costumes, Inc., you requested a tariff classification ruling. The submitted sample, identified as the child size Zombie MVP/Zombie Varsity Costume, consists of a pullover, pull-on pants 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 pullover imparts the essential character of the set. The pullover features visible, loose overlock stitching with hanging threads around the neck, and raw, jagged cut sleeves and hem. The costume will be imported in child sizes under item numbers M249, 00510, PC00510, TRU00510, MJ00510 and WMT00510. The exact same costume will be imported in adult sizes under item numbers 01243, PC01243, MJ01243, KM01243 and WMT01243. The applicable subheading for the Zombie MVP/Zombie Varsity 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