The tariff classification of costumes from Hong Kong and Vietnam.

N284282 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 6, 2017, on behalf of California Costumes, Inc., you requested a tariff classification ruling. You have submitted a photograph and detailed description of the Child and Adult Size 50’s Poodle Skirt Costumes. The 50’s Poodle Skirt Costumes consist of man-made knit fleece circle skirts decorated with the screen printed image of a poodle and sequin leash. The fleece skirts feature raw, unfinished hems with hanging threads, and are constructed the same as flimsy poodle skirts from this importer previously ruled upon in New York Ruling Letter N283421. The Child Size 50’s Poodle Skirt Costume will be imported under item numbers 00627, KM00627, MJ00627, 00628, KM00628 and MJ00628. The Adult Size 50’s Poodle Skirt Costume will be imported under item numbers 01466, KM01466, MJ01466, 01467, KM01467 and MJ01467. The applicable subheading for the Child and Adult Size 50’s Poodle Skirt Costumes 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