The tariff classification of costumes from Hong Kong and Vietnam.

N284116 March 15, 2017 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Amy Hess 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. Hess: In your letter dated March 3, 2017, on behalf of California Costumes, Inc., you requested a tariff classification ruling. You submitted a detailed description of the Child Size Pumpkin Creature Costume, identified as item numbers 00632, KM632, TRU00632 and MJ00632. This costume is the same construction as the Child Size Pumpkin Creature Costume, item numbers 00630, KM630, TRU00630 and MJ00630, previously ruled on in New York Ruling Letter N283079. The child size Pumpkin Creature Costume consists of a long-sleeved pullover, a shoulder piece, character hands, gauze strips 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 pullover imparts the essential character of the set. The man-made knit textile pullover features raw, unfinished edges with hanging threads on the neck, sleeves and hem. The applicable subheading for item numbers 00632, KM632, TRU00632 and MJ00632,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