The tariff classification of costumes from Hong Kong and Vietnam.

N289604 August 31, 2017 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Jenni Kirn 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. Kirn: In your letter dated August 18, 2017, on behalf of California Costume Collections, Inc., you requested a tariff classification ruling. The first submitted sample, identified as the Towering Terror Reaper, consists of a hooded robe, a mask, hands and an inflatable shoulder. 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 hooded robe imparts the essential character of the set. The hooded robe has raw, “decaying” gauze on the hood and upper area of the robe and jagged raw edges on the arms and hem. The Towering Terror Reaper will be imported under item numbers 01468, KM1468, WMT1468 and MJ1468. The second submitted sample, identified as the Towering Terror Pumpkin, consists of a hooded robe, a mask, oversized hands and an inflatable shoulder. 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 hooded robe imparts the essential character of the set. The hooded robe has raw, “decaying” gauze on the hood and upper area of the robe and jagged raw edges on the arms and hem. The Towering Terror Pumpkin will be imported under item numbers 01523, KM1523, WMT1523 and MJ1523. The third submitted sample, identified as the Towering Terror Vampire, consists of a robe, a mask, hands and an inflatable shoulder. 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 has a raw neck, arms and hem. The Towering Terror Vampire will be imported under item numbers 01445, KM1445, WMT1445 and MJ1445. The fourth submitted sample, identified as the Hunted Harvest Costume, consists of a plaid shirt, a mask and a rope 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 plaid shirt imparts the essential character of the set and features a visible, loose overlock stitched neck, jagged cut raw arms with thin elastic and a raw hem. The Hunted Harvest Costume will be imported under item numbers 01420, KM1420, WMT1420 and MJ01420. The applicable subheading for the Towering Terror Reaper, Towering Terror Pumpkin, Towering Terror Vampire and Hunted Harvest 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 http://www.usitc.gov/tata/hts/. 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. 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