The tariff classification of costumes from Hong Kong and Vietnam.

N265394 June 17, 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 May 27, 2015, on behalf of California Costumes, Inc., you requested a tariff classification ruling. The first submitted sample, item number 00515, Speedway Champion, is a costume that consists of a one piece foam-filled (stuffed) three-dimensional fabric car with an attached long sleeve top. The top has a long opening in the back with hook and loop tabs. When worn, the user extends their legs through an opening in the car where the car’s seat would normally be. This allows the car to be worn around a child’s waist like an inner tube, with the long sleeve top covering the torso. The second submitted sample, item number 00512, All Aboard, is a costume that consists of a one piece foam-filled (stuffed) three-dimensional fabric train locomotive with attached overalls. When worn, the user extends their legs through an opening in the locomotive. This allows the locomotive to be worn around a child’s waist like an inner tube, with the overalls covering the torso. The third submitted sample, item number 00516, Dragon Rider, is a costume that consists of a one piece foam-filled (stuffed) three-dimensional winged dragon with an attached long sleeve top. When worn, the user extends their legs through an opening in the dragon. This allows the dragon to be worn around a child’s waist like an inner tube, with the top covering the torso. The fourth submitted sample, item number 00518, Sequestrian Mermaid, is a costume that consists of a one piece foam-filled (stuffed) three-dimensional seahorse with an attached top. When worn, the user extends their legs through an opening in the dragon. This allows the dragon to be worn around a child’s waist like an inner tube, with the top covering the torso and the lower portion hanging like a skirt. The applicable subheading for item numbers 00515, 00512, 00516 and 00518 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