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

N294660 March 9, 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 February 12, 2018, you requested a tariff classification ruling. You submitted a sample identified as the child size Pizza Slice Costume, item number 110232, which consists of an upper body garment depicting a triangular slice of pizza. The flimsy garment covers the wearer’s torso and thighs and is composed of a textile design fused to a thin layer of polyurethane foam. The design on the front represents pepperoni pizza and the back represents the bottom crust. The crust on the front side has a small amount of padding to enhance its shape. The costume features large, visible, loose overlock stitches with hanging threads around the neck, short sleeves, large back opening and around all the edges of the costume. The front and back sides are linked together by thin strips of textile material with raw edges, hanging threads and small hook and loop tabs. The large back opening is also closed by small hook and loop tabs. The Pizza Slice Costume will also be imported under item numbers 110233 for teen size, 110234 for adult size, and 110235 for adult plus size. The same costume will be imported under the name Li’l Pizza Slice, item number 110231, for toddler size. The applicable subheading for item numbers 110232, 110233, 110234, 110235 and 110231 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