The tariff classification of costumes from Hong Kong and Vietnam.

N284961 April 13, 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 10, 2017 but not received until April 3, 2017, on behalf of California Costumes, Inc., you requested a tariff classification ruling. The first submitted sample, identified as the child size Trick or Treat Clown Costume, consists of a long sleeved man-made knit textile top, pull-on pants, 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 top imparts the essential character of the set and features visible, large, loose overlock stitches with hanging threads on the neck, and the sleeves and hem feature raw, jagged cut edges with hanging threads. The large back opening features raw, unfinished edges and is closed with small patches of hook and loop tabs. The child size Trick or Treat Clown Costume will be imported under item numbers 00648, MJ00648 and KM648. The second submitted sample, identified as the adult size Scarecrow Costume, consists of a long sleeved man-made knit textile top, pull-on pants, headpiece, hooded collar, waist sash and 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 top imparts the essential character of the set and features visible, large, loose overlock stitches with hanging threads on the neck, and the sleeves and hem feature raw, jagged cut edges with hanging threads. The adult size Scarecrow Costume will be imported under item numbers KM1431, MJ01431 and WMT01431. The third submitted sample, identified as the child size Rogue Pirate Costume, consists of a 3/4 sleeved man-made knit textile top, pull-on pants, a waist sash, a bandana and a waist tie. 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 top imparts the essential character of the set and features faux vest panels, visible, large, loose overlock stitches with hanging threads on the neck, and the sleeves and hem bottom feature raw, jagged cut edges with hanging threads. The child size Rogue Pirate Costume will be imported under item numbers KM253, MJ00253 and WMT00253. The fourth submitted sample, identified as the child size Ghost Pirate Costume, consists of a 3/4 sleeved man-made, knit textile top, pull-on pants, a waist sash, a headpiece, a mask and a chest panel. 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 top imparts the essential character of the set and features faux jacket panels with raw unfinished front edges, visible, large, loose overlock stitches with hanging threads on the neck and bottom front. The sleeves and back hem feature raw, jagged cut edges with hanging threads. The child size Ghost Pirate Costume will be imported under item numbers KM255, MJ00255 and WMT00255. The applicable subheading for the Trick or Treat Clown Costume, the Scarecrow Costume, the Rogue Pirate Costume and the Ghost Pirate 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