The tariff classification of costumes from Hong Kong and Vietnam.

N301573 November 7, 2018 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Amy Hess World Exchange Inc. 11205 S. La Cienega Blvd. Los Angeles, CA 90045 RE: The tariff classification of costumes from Hong Kong and Vietnam. Dear Ms. Hess: In your letter dated October 29, 2018, on behalf of California Costumes, Inc., you requested a tariff classification ruling. You submitted samples, which will be returned Item numbers 00376, SP00376, MJ00376 and PC00376, Gargoyle Girl, consist of a tunic and leggings. 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 textile tunic imparts the essential character, and has visible, loose overlock stitching at the neck, and raw edges at the arms and hem. It also has loose, single straight stitched seams, a hook and loop tab closure, and raw closure edges. Item number 00622, child size “Basic Toga,” and item number 01454, “Party Toga,” consist of a tunic, “drapes,” headpiece and a belt. 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 textile toga imparts the essential character, and has raw edges at the neck, arms and hem. The garment also has loose, single straight stitched seams. Both the Basic Toga and the Party Toga are constructed the same except for size. Item numbers 00186 and SP00186, Wittle Wizard, consist of a robe, a belt and a beard. 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 textile robe imparts the essential character, and has a loose, single straight stitched neck, raw hood edges, and raw edges at the arms and hem. It also has loose, single straight stitched seams, a hook and loop tab closure, and raw closure edges. Item numbers 01283, SP01283, MJ01283, PC01283, adult size Nightmare Clown and item numbers 00358, PC00358, SP00358, and MJ00358, child size Nightmare Clown, consist of a top, pants, a collar, and a mask. 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 textile top imparts the essential character, and has visible, loose overlock stitching at the neck, loose, single straight stitched seams, and raw, jagged edges at the arms. The garment also has thin elastic at the wrists, a hook and loop tab closure, and visible, loose overlock stitched closure edges. Both the adult and child size Nightmare Clown are constructed the same except for size. Item numbers 01415, SP01415, MJ01415, and PC01415, Killer in the Cornfield, consist of a top, a collar, a belt, cuffs, a hat, and a fake scythe. 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 textile top imparts the essential character, and has a visible, loose overlock stitched neck, raw, jagged edges at the arms and hem, and loose, single straight stitched seams. The applicable subheading for Gargoyle Girls, Basic Toga/Party Toga, Wittle Wizard, adult size/child size Nightmare Clown, and Killer in the Cornfield 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