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

N294655 March 7, 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 costumes from China, Taiwan, India and Vietnam. Dear Ms.Tsiavos: In your letter dated February 12, 2018, you requested a tariff classification ruling. The first sample submitted, identified as the toddler size Police Occupation Shirt, Cap and Tie Costume, item number 90413C, consists of a man-made woven textile pullover shirt, cap and faux 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 short-sleeved shirt imparts the essential character of the set. The shirt features a single ply flat collar and partial front opening with large, visible, loose overlock stitches and hanging threads. The partial front opening is closed with small hook and loop tabs and has an extra tab at the center front neck to attach the faux tie. The sleeves and hem bottom also have large, visible, loose overlock stitches with hanging threads. The second sample submitted, identified as the toddler size Firefighter Occupation Shirt and Cap Costume, item number 90413F, consists of a man-made woven textile shirt and cap. 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 shirt imparts the essential character of the set. The shirt features a single ply flat collar and full front opening with large, visible, loose overlock stitches and hanging threads. The full front opening is closed with small hook and loop tabs. The sleeves and hem bottom also have large, visible, loose overlock stitches with hanging threads. The third sample submitted, identified as the toddler size Military Occupation Shirt and Cap Costume, item number 90413M, consists of man-made woven textile pullover shirt and cap. 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 shirt imparts the essential character of the set. The shirt features large, visible, loose overlock stitches and hanging threads on the neck and large back opening. The large back opening is closed with small hook and loop tabs. The sleeves and hem bottom also have large, visible, loose overlock stitches with hanging threads. The fourth sample submitted, identified as the toddler size Pilot Occupation Shirt, Cap and Tie Costume, item number 90413P, consists of a man-made woven textile pullover shirt, cap and faux 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 short-sleeved shirt imparts the essential character of the set. The shirt features a single ply flat collar and partial front opening with large, visible, loose overlock stitches and hanging threads. The partial front opening is closed with small hook and loop tabs and has an extra tab at the center front neck to attach the faux tie. The sleeves and hem bottom also have large, visible, loose overlock stitches with hanging threads. The applicable subheading for item numbers 90413C, 90413F, 90413M, 90413P 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