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

N274154 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 submitted sample identified as the adult size Gladiator Costume, item numbers 134614 and 134614H, consists of a long sleeve, man-made textile top, pull-on pants, a waist sash with attached gladiator skirt front, arm guards, leg guards and a 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 top imparts the essential character of the set, and features raw, unfinished edges with hanging threads on the hem, sleeves and the large back opening. It also has visible loose overlock stitching with hanging threads around the neck. The back opening is closed with small hook and loop tabs. The Gladiator Costume will also be imported under item numbers 134611 and 134611H in toddler size, 134612 and 134612H in child size, 134613 and 134613H in teen size and 134615 and 134615H in plus size. The applicable subheading for the Gladiator 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 the FTC website www.ftc.gov. 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