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

N269610 October 22, 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 Bacon and Eggs Costume, item number 119014, consists of a pair of cut-out costumes; one depicting two fried eggs and the other, three slices of bacon. Each cut-out design covers the wearer’s front torso with a textile design fused to a thin layer of polyurethane foam, finished around all edges with large, visible, loose overlock stitching and affixed to the wearer by flimsy straps with hook and loop tabs in back. The applicable subheading for item number 119014 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