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

N283148 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 20, 2017, you requested a tariff classification ruling. The submitted sample identified as item number 119604, Adult Size Carry Me Horsey Costume, consists of a man-made textile one piece costume that covers the wearer’s lower body to the waist and is attached to a stuffed horse. When worn, the wearer steps into the costume and pulls it on, extending their legs through the opening of the waist and through the plush legs of the horse to give the effect of the horse “carrying” the wearer on the horse’s back. The Carry Me Horsey Costume will also be imported under item numbers 119601 in toddler size, 119602 in child size and 119605 in adult plus size. The applicable subheading for item numbers 119604, 119601, 119602 and 119605 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. 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