The tariff classification of costumes from Hong Kong and Vietnam.

N284726 April 7, 2017 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Amy Hess Problem Solvers, Ltd. 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 20, 2017, on behalf of California Costumes Inc., you requested a tariff classification ruling. The first submitted sample, identified as the adult size Psychopath Costume, consists of a long sleeved man-made knit textile pullover 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 and features visible, large, loose overlock stitches with hanging threads on the neck while the sleeves and hem feature raw, unfinished edges with hanging threads. The adult size Psychopath Costume will be imported under item numbers KM4020, MJ4020 and WMT4020. The second submitted sample, identified as the adult size Eliminator Costume, consists of a long sleeved man-made knit textile hooded robe, which you refer to as a tunic, a faux leather chest protector, a waist sash, gauntlets 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 robe imparts the essential character of the set and features visible, large, loose overlock stitches with hanging threads on the hood, sleeves, hem, front slit and large back opening. The large back opening is closed by small hook and loop tabs. The adult size Eliminator Costume will be imported under item numbers KM257, MJ257, WMT257, KM775, MJ775 and WMT775. The applicable subheading for the Psychopath Costume and the Eliminator 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