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

N272493 February 16, 2016 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 costume from China, Taiwan, India and Vietnam. Dear Ms. Tsiavos: In your letter dated January 26, 2016, you requested a tariff classification ruling. The submitted sample identified as the adult size Disco is Dead Dude Costume, alternately referred to in the ruling request as the Disco is Dead Guy Costume, item numbers 134724 and 134724H, consists of a pullover and pants. 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 knit textile pullover imparts the essential character of the set. The long sleeve pullover features large, loose overlock stitching with hanging threads around the neck and collar, as well as raw, jagged cut edges on the sleeves and hem. The costume will also be imported under item numbers 134721 and 134721H in toddler size, item numbers 134722 and 134722H in child size, item numbers 134723 and 134723H in teen size, and item numbers 134725 and 134725H in plus size. The applicable subheading for the Disco is Dead Dude Costume 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 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