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

N274848 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 costumes from China, Taiwan, India and Vietnam. Dear Ms.Tsiavos: In your letter dated April 12, 2016, you requested a tariff classification ruling. The first submitted sample, identified as the adult size Grilled Cheese Costume, item number 130764, consists of a pair of pullover costumes. Each of them depicts a slice of bread with melted, grilled cheese. Each costume covers the wearer’s torso and thighs and is composed of a textile design fused to a thin layer of polyurethane foam, with large, visible, loose overlock stitching with hanging threads at the neck, armholes and hem. The Grilled Cheese Costume will also be imported under item number 130761 in toddler size, item number 130762 in child size, and item number 130765 in plus size. The second submitted sample, identified as the plus size Bruised Banana Costume, item number 5489WP, 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, and is composed of a textile fabric fused to a thin layer of polyurethane foam. It has large, visible, loose overlock stitching with hanging threads at the neck, armholes and hem. The applicable subheading for the Grilled Cheese and Bruised Banana Costumes 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