The tariff classification of costumes from Hong Kong and Vietnam.

N294463 March 7, 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 Deadly Mass Costume, consists of a chasuble, robe, mask and headpiece. 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 floor length poncho-like chasuble is constructed of 100% polyester knitted textile material and imparts the essential character of the set. The chasuble features a collar and large back opening with large, visible, loose overlock stitches with hanging threads. The back opening is closed with small hook and loop tabs. The entire edge of the chasuble is raw and unfinished with hanging threads. The Deadly Mass Costume will be imported under item numbers KM1406 and MJ01406. The second submitted sample, identified as the Wicked Wizard Costume, consists of a hooded robe, 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 long sleeved robe is constructed of 100% polyester knitted textile material and imparts the essential character of the set. The robe features a hood with large, visible, loose overlock stitching and hanging threads. The trailing front panels, sleeves, hem bottom and large back opening have raw, unfinished edges and hanging threads. The back opening is closed with small hook and loop tabs. The Wicked Wizard Costume will be imported under item numbers KM599 and MJ00599. The third submitted sample, identified as the Dark Wizard Costume, consists of a hooded robe, waist sash, medallion 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 long sleeved robe is constructed of 100% polyester knitted textile material and imparts the essential character of the set. The robe features raw, unfinished edges with hanging threads on the hood, large back opening, sleeves and hem bottom. The back opening is closed with small hook and loop tabs. The Dark Wizard Costume will be imported under item number 00599. The applicable subheading for the Deadly Mass, Wicked Wizard and Dark Wizard 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. We are unable to rule on the Dark Queen Costume, item numbers KM1284 and MJ01284 because it involves a consideration of whether the merchandise may be classifiable in Chapter 95. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part:No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom.As such, CBP will not issue a classification ruling with regard to your merchandise at this time. The classification determination may be impacted by court cases currently pending in the Court of International Trade. See, for example, Rubie’s Costume Co. Inc. v. United States, Ct. No. 13-00407. If you wish, you may resubmit your request for a prospective ruling after the appropriate court cases have been resolved. 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