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

N283034 February 21, 2017 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 January 26, 2017, you requested a tariff classification ruling. You have submitted a photograph and detailed description of the Evil Clown Costume, which is the same construction, except for color and pattern, as the Adult Size Killer Clown Costume, item number 131514, previously ruled upon in New York Ruling Letter N283032. The Evil Clown costume consists of a man-made, woven textile jumpsuit, a collar 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 jumpsuit imparts the essential character of the set, and features large, loose overlock stitching with hanging threads around the neck, sleeves, leg openings, and large back opening. The large back opening is closed by small hook and loop tabs. The Evil Clown Costume will be imported under item numbers 132011 in toddler size, 132012 in child size, 132014 in adult size and 132015 in adult plus size. The applicable subheading for item numbers 132011, 132012, 132014 and 132015 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, 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, Steven A. Mack Director National Commodity Specialist Division