The tariff classification of a costume from China, Taiwan, India and Vietnam.

N293318 January 17, 2018 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a costume from China, Taiwan, India and Vietnam. Dear Ms. Tsiavos: In your letter dated January 8, 2018, you requested a tariff classification ruling. You have submitted a sample identified as the child size Skele-Jack Costume, item number 135732, which consists of a man-made, knit textile jumpsuit, gloves, shoe covers and a hooded 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 long sleeved jumpsuit imparts the essential character of the set. It features panels of 3-D plastic bones affixed to the front of the jumpsuit, as well as large, loose overlock stitching with hanging threads around the neck. The sleeves, leg openings, and large back opening have raw edges. The large back opening is closed with small hook and loop tabs. The exact same costume will also be imported under item numbers 135731 in toddler size, 135733 in teen size, 135734 in adult size, and 135735 in plus adult size. The applicable subheading for item numbers 135732, 135731, 135733, 135734, and 135735 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