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

N274149 April 1, 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 a costume from China, Taiwan, India and Vietnam. Dear Ms.Tsiavos: In your letter dated March 15, 2016, you requested a tariff classification ruling. The first submitted sample identified as the adult size Ms.Banana Costume, item number 111804, consists of a headpiece and a pullover banana shaped form covering the wearer’s torso and legs to the knees. 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 pullover is composed of a textile fabric fused to a thin layer of polyurethane foam. It has large, visible, loose overlock stitching with hanging threads round the neck, armholes, hem and all edges. The Ms. Banana Costume will also be imported under item number 111801 in toddler size, item number 111802 in child size and item number 111805 in plus size. The second submitted sample identified as the adult size Mr. Banana Costume, item number 111814, consists of a headpiece and a pullover banana shaped form covering the wearer’s torso and legs to the knees. 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 pullover is composed of a textile fabric fused to a thin layer of polyurethane foam. It has large, visible, loose overlock stitching with hanging threads round the neck, armholes, hem and all edges. The Mr. Banana Costume will also be imported under item number 111811 in toddler size, item number 111812 in child size and item number 111815 in plus size. The third submitted sample identified as the adult size Bruised Banana Costume, item number 5495B, consists of a headpiece and a pullover banana shaped form covering the wearer’s torso and legs to the knees. 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 pullover is composed of a textile fabric fused to a thin layer of polyurethane foam. It has large, visible, loose overlock stitching with hanging threads round the neck, armholes, hem and all edges. The Bruised Banana Costume will also be imported under item number 5832B in child size and item number 5489B in plus size. The applicable subheading for the Ms. Banana Costume, the Mr. Banana Costume and the Bruised Banana 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/. 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