The tariff classification of costumes from Hong Kong and Vietnam.

N267213 August 20, 2015 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Amy Hess World Exchange, Inc. 11205 S La Cienega, Blvd. Los Angeles, CA 90045 RE: The tariff classification of costumes from Hong Kong and Vietnam. Dear Ms. Hess: In your letter dated July 27, 2015, on behalf of California Costumes, Inc., you requested a tariff classification ruling. The first submitted sample, identified as the child-size 50’s Kitty Costume, consists of a dress, a jacket, a belt and a head tie. 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 dress imparts the essential character of the set. The dress features visible, loose overlock stitching with hanging threads around the top of the bodice and a raw, unfinished hem. The costume will be imported under item numbers WMT00589PIK and WMT00589BUE. The second submitted sample, identified as the adult King Arthur Costume, consists of a robe that you refer to as a tunic, a cape, a sash, arm guards, an emblem pin and a 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 long-sleeved robe features visible, loose overlock stitching with hanging threads around the neck and sleeve ends and an unfinished hem. The costume will be imported under item number WMT01234. The third submitted sample, identified as the adult Egyptian Pharaoh Costume, consists of a robe that you refer to as a tunic, a sash, cuffs and a 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 sleeveless robe features visible, loose overlock stitching with hanging threads around the neck and closure. The robe also has a raw, unfinished hem and armholes and a hook and loop tab closure. The costume will be imported under item number WMT01512. The applicable subheading for the child-sized 50’s Kitty Costume, the adult King Arthur Costume and the adult Egyptian Pharaoh 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. We are returning your request for a classification for the child-sized Royal Princess Costume, item numbers WMT00594TEA and WMT00594PUE, the adult Royal Princess Costume, item number WMT01510, and the child-sized High Seas Pirate Costume, item number WMT00477, and any related samples, exhibits, etc. because of non-conformity with the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).  A question arising in connection with a Customs transaction already before a Customs office will normally be resolved by that office in accordance with the principles and precedents previously announced by the Customs and Border Protection (CBP) Headquarters Office.  If such a question cannot be resolved on the basis of clearly established rules set forth in the Customs and related laws, or in the regulations there under, or in applicable Treasury Decisions, rulings, opinions, or court decisions published in the Customs Bulletin, that office may be requested to forward the question to the CBP Headquarters Office for consideration, as more fully described in Section 177.11. We are unable to issue a ruling because the classification of similar costumes is currently before CBP Headquarters. When this classification issue is resolved, you may resubmit your ruling request for these costumes. 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