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

N295300 March 29, 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 March 19, 2018, you requested a tariff classification ruling. You submitted a sample, identified as the child-sized Big Top Terror Costume, item number CB17045, consisting of a top, collar 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 top is constructed of 100% polyester knitted fiber and imparts the essential character of the set. The top features large, visible, loose overlock stitching with hanging threads on the neck and closure, and raw, jagged cut edges with hanging threads on the bottom hem and sleeves. The sleeve cuffs have narrow exposed elastic attached by one row of large, loose, single needle stitches. The large back closure has hook and loop tabs. The Big Top Terror Costume will also be imported under item number CY17045 in toddler size, CT17045 in teen size, CM17045 in adult size and CP17045 in plus adult size. The applicable subheading for the Big Top Terror Costume 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