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

N293483 January 23, 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 10, 2018, you requested a tariff classification ruling. You submitted a sample, identified as the child size Zombie Fearleader Costume, item number 118502, which consists of a man-made knitted textile dress, a pair of socks and two pom poms. 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 short sleeved dress imparts the essential character of the set. It features raw, jagged cut and tattered edges with hanging threads on the neck, sleeves and hem bottom. The large back opening features large, visible, loose overlock stitches and is closed by a small hook and loop tab. The costume will also be imported under item numbers 118501 in toddler size, 118503 in teen size, 118504 in adult size, and 118505 in plus size. The applicable subheading for item numbers 118502, 118501,118503,118504, and 118505 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