The tariff classification of costumes from Hong Kong and Vietnam.

N267811 August 26, 2015 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Amy Hess World Exchange, Inc. 11205 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 August 10, 2015, on behalf of California Costumes, Inc., you requested a tariff classification ruling. The first submitted sample, identified as the child-sized Medieval Huntress Costume, consists of a hooded vest, a dress, cuffs and a sash with a pouch. 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 hooded vest imparts the essential character of the set. The vest features raw unfinished edges around the hood, armholes, and hem, as well as exposed, narrow elastic at the back waist. The costume will be imported under item number WMT00590. The second submitted sample, identified as the adult Storybook Sorceress Costume, consists of a dress, a cape and a belt with a buckle. 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 long-sleeved dress features visible, loose overlock stitching with hanging threads around the neck and wrists, and a raw, unfinished hem. The costume will be imported under item numbers WMT01563BUY, WMT01563OLE and WMT01563PUE. The applicable subheading for the child-sized Medieval Huntress Costume Set and the adult Storybook Sorceress Costume Set 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/. We are returning your request for a classification for the child-sized Blood Sucker Costume, item number WMT00596, the child-sized Night Lord Costume, item number WMT00592, and the adult Charmed Witch Costume, item numbers WMT00755GRN and WMT00755PIK, 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 garments is currently before Customs and Border Protection Headquarters. 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