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

N283429 February 22, 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 February 13, 2017, you requested a tariff classification ruling. You have submitted a photograph and detailed description of the Teen Size Killer Clown Costume, item number 131513, which is the same construction except for size as the Adult size Killer Clown Costume, item number 131514, previously ruled upon in New York Ruling letter N283032. The Teen Size Killer 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. You have submitted a photograph and detailed description of the Teen Size Evil Clown Costume, item number 132013, which is the same construction except for size as the Adult Size Evil Clown Costume, item number 132014, previously ruled upon in New York Ruling Letter N283034. 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. You have submitted a photograph and detailed description of the Teen Size Realistic Skelebones Costume, item number 135063, which is the same construction except for size as the Child Size Realistic Skelebones Costume, item number 135062, previously ruled upon in New York Ruling Letter N283015. The Teen Size Realistic Skelebones Costume consists of a man-made, knit textile jumpsuit, gloves, shoe covers and a hooded 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 panels of 3-D plastic bones affixed to the front of the jumpsuit, as well as large, loose overlock stitching with hanging threads around the neck. The sleeves, leg openings, and large back opening have raw edges. The large back opening is closed with small hook and loop tabs. The applicable subheading for item numbers 131513, 132013 and 135063 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