The tariff classification of costumes from China, Taiwan, India and Vietnam.

N269606 October 26, 2015 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of costumes from China, Taiwan, India and Vietnam. Dear Ms. Tsiavos: In your letter dated September 24, 2015, you requested a tariff classification ruling. The submitted sample identified as the Adult Size King and Queen of Hearts Costumes, item number 131814, consists of a pair of costumes; one depicting an oversize King of Hearts playing card and the other, an oversize Queen of Hearts playing card. Both costumes consist of a pull-over form covering the wearer’s torso composed of a textile fabric fused to a thin layer of polyurethane foam. They are finished around the neck, armholes, hem and all edges with large, visible, loose overlock stitching with hanging threads. The applicable subheading for item number 131814 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/. 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