The tariff classification of costumes from Hong Kong and Vietnam.

N267999 September 2, 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 20, 2015, on behalf of California Costumes, Inc., you requested a tariff classification ruling. The first submitted sample, identified as item number WMT00240, the child-sized Blood Sport Costume, consists of a top, a mask and a hockey stick. 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 long sleeve top imparts the essential character of the set. The top features visible loose overlock stitching with hanging threads around the neck and raw, unfinished edges on the sleeves and bottom hem. The second submitted sample, identified as item number WMT00211, the child-sized Zombie Hunter Costume, consists of a jacket, a top, a mask 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 long sleeve jacket imparts the essential character of the set. The jacket features a single ply collar and short cape attached to the jacket by hook and loop tabs. The collar and front opening have visible loose overlock stitching with hanging threads while the cape, sleeves and bottom hem have raw, unfinished edges with a tattered appearance. The third submitted sample, identified as item number WMT01370, the adult Gallant Knight Costume, consists of a short pullover robe you refer to as a tunic, a cape, a hood, a waist sash, arm covers and a medallion. 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 long sleeve robe imparts the essential character of the set. The robe features visible loose overlock stitching with hanging threads around the neck and sleeves, while the bottom hem and front slit have raw, unfinished edges. The fourth submitted sample, identified as item number WMT00595, the child-sized Police Officer Costume, consists of a shirt, pull-on pants, a belt with buckle, a headpiece and two clip-on badges. 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 short sleeve shirt imparts the essential character of the set. The shirt features a full front opening with raw, unfinished edges around the closure, collar, sleeves and bottom hem. The front opening is secured by hook and loop tabs. The fifth submitted sample, identified as item number WMT00402, the child-sized Sassy Sergeant Costume, consists of a pullover dress, a belt with buckle, a headpiece and two clip-on badges. 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 short sleeve dress imparts the essential character of the set. The dress features a partial front opening with raw, unfinished edges around the closure, neck, sleeves and bottom hem. The partial front opening is secured by hook and loop tabs. The applicable subheading for items WMT00240, WMT00211, WMT01370, WMT00595 and WMT00402 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