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

N274213 April 20, 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 21, 2016, you requested a tariff classification ruling. The submitted sample, identified as the adult size Freakshow Clown Costume, item number 135434 and 135434H, consists of a top, pants, collar, and cuffs. 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. The long sleeve top is composed of a man-made knitted textile fabric and features a raw jagged cut hem. It also has large, visible, loose overlock stitching with hanging threads around the neck, large back closure and sleeves. The large back closure is secured by small hook and loop tabs. The Freakshow Clown Costume will also be imported under item numbers 135432 and 135432H in child size, item numbers 135433 and 135433H in teen size, and item numbers 135435 and 135435H in plus size. The applicable subheading for the Freakshow Clown 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/current. 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 (click on “For Business” and then on “Textile, Wool, Fur”). 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