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

N294665 March 12, 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-sized Cheeseburger Costume, item number 112492, consisting of an upper body garment that is meant to resemble a cheeseburger. The flimsy article covers the wearer’s torso and thighs and is composed of a textile fabric fused to a thin layer of polyurethane foam. The top bun has a small amount of padding to enhance its shape. The costume features large, visible, loose overlock stitches with hanging threads on the neck, large back closure, armholes and edges. The large back closure has hook and loop tabs. The Cheeseburger Costume will also be imported under item numbers 112491 in toddler size, 112493 in teen size, 112494 in adult, and 112495 in adult plus size. The applicable subheading for item numbers 112492, 112491, 112493, 112494 and 112495 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