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

N297607 June 25, 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 June 4, 2018, you requested a tariff classification ruling. The Zoltar Speaks Costume, item number 101024, consists of a top, a turban, and self-adhesive fake mustache, goatee and eye brows. 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 polyester top imparts the essential character of the set, and has overlock stitching at the neck and cuff. It also has hook and loop tab closures at the neck and cuffs, with overlock stitching at both closure edges. The top has an attached faux vest with overlock stitching along the entire length of the vest opening and at the hem. The costume will be imported in adult size under item number 101024. The costume will also be imported under item number 101034, Zoltar Speaks Costume With Booth. This is an adult costume constructed exactly the same as the Zoltar Speaks Costume, but with the addition of a rectangular shaped open-front box (“booth”) that the wearer fits over their head. Your costume and booth samples are being returned as you requested. The applicable subheading for item numbers 101024 and 101034 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