The tariff classification of costumes from Hong Kong and Vietnam.

N294455 February 28, 2018 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 February 9, 2018, on behalf of California Costumes, Inc., you requested a tariff classification ruling. The first submitted sample, identified as the Ghoulish Jester Costume, consists of a pullover shirt, pants, headpiece with attached collar, waist sash 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 long sleeved, pullover shirt is constructed of 100% polyester knitted textile material and imparts the essential character of the set. The shirt features large, visible, loose overlock stitching with hanging threads on the neck, as well as raw, jagged cut edges with hanging threads on the hem bottom and sleeves. The sleeve cuffs are tightened to the wearer’s wrists by narrow exposed elastic attached by one row of large, loose, single needle stitches. The Ghoulish Jester Costume will be imported under item numbers KM1212 and MJ01212. The second submitted sample, identified as the Big Top Terror Costume, consists of a shirt, pants 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 long sleeved shirt is constructed of 100% polyester knitted textile material and imparts the essential character of the set. The shirt features raw, unfinished edges with hanging threads on the neck and large back opening that is closed with small hook and loop tabs. The shirt also features raw, jagged cut edges with hanging threads on the attached collar, hem bottom and sleeves. The sleeve cuffs are tightened to the wearer’s wrists by narrow exposed elastic attached by one row of large, loose, single needle stitches. The Big Top Terror Costume will be imported under item numbers KM510 and MJ00510. The third submitted sample, identified as the Pumpkin Monster Costume, consists of a pullover shirt, pants, rope waist tie 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 long sleeved pullover shirt is constructed of 100% polyester knitted textile material and imparts the essential character of the set. The shirt features large visible loose overlock stitching with hanging threads at the neck and raw unfinished edges with hanging threads on the sleeves and hem bottom. The sleeves also have raw, “decaying” gauze tacked on at the neck and shoulders. The Pumpkin Monster Costume will be imported under item numbers KM367 and MJ00367 The fourth submitted sample, identified as the Big Wretched Wolf Costume, consists of a jacket, pants, fingerless gloves, headpiece 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 long sleeved, jacket is constructed of 100% polyester knitted textile material and imparts the essential character of the set. The jacket features a 100% acrylic fake fur collar with raw, unfinished edges and hanging threads. The front opening panels of the jacket have large, visible, loose overlock stitching with hanging threads. The sleeves and hem bottom have raw unfinished edges with hanging threads. The Big Wretched Wolf Costume will be imported under item numbers KM1292 and MJ01292. The applicable subheading for the Ghoulish Jester, Big Top Terror, Pumpkin Monster and Big Wretched Wolf Costumes 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