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

N297234 May 24, 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 May 15, 2018, you requested a tariff classification ruling. The submitted sample, Rocket Man Costume, consists of a polyester woven fabric top, polyester woven fabric pants and a plastic mask with the features of North Korean dictator Kim Jong-Un. 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 long-sleeved top imparts the essential character of the set, and features six faux buttons attached to hook and loop tabs that close the front of the top. It has loose, visible, overlock stitching at the collar, at four fake non-functional pockets, and at the hem. It also has loose, visible, overlock stitching with hanging threads at the cuffs. An attached pump can be used to inflate a missile-shaped textile covered cardboard penis attached to the pants. The costume will be imported in adult size under item number 135444, and adult plus size under item number 135445. The applicable subheading for item numbers 135444 and 135445 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