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

N283820 February 28, 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 17, 2017, you requested a tariff classification ruling. The first sample submitted, identified as the Adult Size Voodoo Poncho Costume, item number 90435, consists of a man-made knit textile decorated pullover poncho. The flimsy, mid-thigh length pullover features a screen-printed skeleton design and raw, pointed edges with hanging threads on the hem. The neck has large, visible, loose overlock stitching with hanging threads. The front neck of the pullover displays tattered strips of loosely woven textile with raw edges and hanging threads stitched on with long, loose, single needle stitches. The second sample submitted, identified as the Adult Size Clown Poncho Costume, item number 90436, consists of a man-made knit textile decorated pullover poncho. The flimsy mid-thigh length pullover features raw, pointed edges with hanging threads on the hem, as well as three large pom-poms glued down the front and small pom-poms glued to the points. The neck has large, visible, loose overlock stitching with hanging threads, as well as a collar with raw unfinished edges and hanging threads. The third sample submitted, identified as the Adult Size Scarecrow Poncho Costume, item number 90437, consists of a man-made knit textile decorated pullover poncho. The flimsy mid-thigh length pullover features large, visible, loose overlock stitching on the neck and hem. Straw-like fringe is stitched onto the neck and hem bottom with long, loose, single needle stitches. A large artificial textile flower is glued onto the pullover. The fourth sample submitted, identified as the Adult Size Pirate Poncho Costume, item number 90438, consists of a man-made knit textile decorated pullover poncho. The flimsy mid-thigh length pullover features raw, pointed edges with hanging threads on the hem. The front features screen-printed designs of a cutlass tucked into a belt and a skull and cross bones. The neck has large, visible, loose overlock stitching with hanging threads, as well as a lace-up neck stitched with long, loose single needle stitches. The applicable subheading for item numbers 90435, 90436, 90437 and 90438 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