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

N280786 November 4, 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 October 18, 2016, you requested a tariff classification ruling. The submitted sample identified as item number 135022, child size Dead or Alive Costume, consists of a long sleeved, man-made textile faux jacket with EVA foam chest panel, a hat, a bandana and a mask portraying a sinister, skeletal cowboy. General Rule of Interpretation (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." In this case, the faux jacket imparts the essential character of the set. The faux jacket is tattered and torn with rips and tears, and features raw, jagged edges on the sleeves, front “lapels” and bottom hem, giving it a decrepit appearance. The chest panel depicts exposed bones and rotting flesh. The costume will be also imported under item number 135023 in teen size, item number 135024 in adult size, and item number 135025 in plus size. The applicable subheading for item numbers 135022, 135023, 135024, and 135025 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 https://hts.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. Information can 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, Steven A. Mack Director National Commodity Specialist Division