The tariff classification of costumes from Hong Kong and Vietnam.

N283421 February 24, 2017 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Jenni Kirn World Exchange, Inc. 11205 S. La Cienega Blvd. Los Angeles, CA 90045 RE: The tariff classification of costumes from Hong Kong and Vietnam. Dear Ms. Kirn: In your letter dated October 28, 2016, but not received until February 3, 2017, on behalf of California Costumes, Inc., you requested a tariff classification ruling. The first submitted sample, identified as the adult size Scallywag Pirate Costume, consists of a long sleeved pullover, pull-on pants, a waist tie, a waist sash, a head tie and boot covers. 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. The man-made knit textile, pullover features a faux jacket with raw, unfinished edges on the collar, sleeves and faux front panels. The sleeves and hem also feature raw, unfinished edges with hanging threads. The adult size Scallywag Pirate Costume will be imported under item numbers 01443, KM01443, MJ01443, 01781, KM01781 and MJ01781. The second submitted sample, identified as the adult size Pirate Beauty Costume, consists of a short sleeved pullover, a skirt, a waist sash and a head tie. 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. The man-made knit textile pullover with attached faux corset bodice, features raw, jagged, tattered edges with hanging threads on the sleeves, and raw, unfinished edges on the neck, bottom front and front “corset” panels. The back hem is finished with large visible loose overlock stitches with hanging threads. The adult size Pirate Beauty Costume will be imported under item numbers 01441, KM01441, MJ01441, 01779, KM01779 and MJ01779. The third submitted pair of samples, identified as the child and adult size 50’s Poodle Skirt Costume, consists of man-made knit fleece circle skirts decorated with the screen printed image of a poodle and sequin leash. The fleece skirts features raw, unfinished hems with hanging threads. The child size 50’s Poodle Skirt Costume will be imported under item numbers 00627, KM00627, MJ00627, 00628, KM00628 and MJ00627. The adult size 50’s Poodle Skirt Costume will be imported under item numbers 01446, KM01446, MJ01446, 01467, KM01467 and MJ01467. The fourth submitted sample, identified as the child size Good Doctor Costume, consists of a short sleeved pullover, pull-on pants, a cap and a stethoscope. (Although mentioned on the ruling request, the stethoscope was not included with the sample.) 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. The man-made knit textile pullover features raw unfinished edges on the sleeves and hem. The V-neck has large, visible, loose overlock stitching with hanging threads. The Good Doctor Costume in child size will be imported under item numbers 00575, KM00575 and MJ00575. The applicable subheading for the Scallywag Pirate Costume, the Pirate Beauty Costume, the 50’s Poodle Skirt Costume and the Good Doctor 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 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