The tariff classification of costumes from Hong Kong and Vietnam.

N271989 January 28, 2016 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 6114.30.3060 Ms. Amy Hess World Exchange, Inc. 8840 Bellanca Ave. Ste. 3 Los Angeles, CA 90045 RE: The tariff classification of costumes from Hong Kong and Vietnam. Dear Ms. Hess: In your letter dated December 30, 2015, on behalf of California Costumes, Inc., you requested a tariff classification ruling. The first submitted sample, identified as the adult Doctor Bloodbath Costume, consists of a pullover, pants, surgical mask and cap, fake stethoscope and half mask. 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 imparts the essential character of the set. The short-sleeved top features raw, unfinished edges on the sleeve and hem. The neck has visible loose overlock stitching with hanging threads. The costume will be imported under item numbers 01399, PC01399, KMT01399, MJ01399 and WMT01399. The second submitted sample, identified as the adult Gruesome Outlaw Costume, consists of a poncho, bandana, holster, hat and mask. 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 poncho imparts the essential character of the set. The poncho features raw, unfinished edges with hanging threads around the neck and hem. The costume will be imported under item numbers 01402, PC01402, KM01402, MJ01402 and WMT01402. The third submitted sample, identified as the child-sized Ancient Reaper Costume, consists of a hooded robe, waist tie, hand covers and mask. 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 raw tattered edges on the sleeve and hem. The neckline, hood and closure have raw, unfinished edges with hanging threads. The back opening is secured by small hook and loop tabs. The costume will be imported in children’s sizes under item numbers 00520, PC00520, KM00520, MJ00520, TRU00520 and WMT00520. The costume will also be imported in adult sizes under item numbers 01383, PC01383, KM01383, MJ01383 and WMT01383. The fourth submitted sample, identified as the adult Un-Dead End Zombie Kit Costume, consists of a vest, helmet, construction sign and mask. 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 well-made vest imparts the essential character of the set. The vest features capping around the neckline, armholes and bottom hem, a functional zipper closure and sturdy stitching. The costume will be imported under item numbers 01405, PC01405, KMT01405, MJ01405 and WMT01405. The applicable subheading for the Doctor Bloodbath Costume Set, the Gruesome Outlaw Costume Set and the Ancient Reaper 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. The applicable subheading for the Un-Dead Zombie Kit Costume will be 6114.30.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other: Other: Men’s or boys.” The rate of duty will be 14.9 percent ad valorem. 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 unable to rule on style number 01403, the Camo Santa Suit Costume, because of non-conformity with the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). According to 19 C.F.R. 177.1(a)(2)(i): 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 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 Headquarters Office for consideration, as more fully described in Section 177.11.Since your ruling request concerns an issue previously forwarded by this office to CBP Headquarters (the classification of similar garments), which is currently under consideration, we are unable to issue a ruling at this time. Once the issue has been resolved by CBP Headquarters, you may resubmit your ruling request. 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division