The tariff classification of costumes from Hong Kong and Vietnam.

N303030 February 22, 2019 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 February 4, 2019, on behalf of California Costumes, Inc., you requested a tariff classification ruling. You submitted samples of the following costumes: Item numbers 00200, WMT00200 and MJ200, Harvest of Horror, is a textile costume that consists of a shirt, a mask, a hat, cuffs, a waist tie, and a collar. 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 shirt imparts the essential character, and has visible, loose overlock stitching at the neck, jagged, raw edges at the arms and hem, a hook and loop tab closure, and visible, loose overlock stitching at the closure. Item number WMT00217, Coven Coat Dress, is a textile costume that consists of a hooded long dress, a belt with buckle, and a ribbon choker. 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 dress imparts the essential character, and has visible, loose overlock stitching at the hood edge and neck, raw edges at the arms and hem, raw edges at the front opening, and visible, loose overlock stitching at the front insert edge. Item numbers 00544, KM00544, MJ00544, 01212, KM01212, and MJ01212, Zombie Hoodie, is a flimsy textile pullover with a hood that is covered with hanging discolored textile strips similar in appearance to decaying bandage strips hanging from a mummy. The hood, sleeves, and hem all have raw edges. The garment has a hook and loop tab closure and raw edges at the closure. Item number WMT00212, Ancient Reaper, is a textile costume that consists of a hooded robe, a mask, and a chest piece. 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 hooded robe imparts the essential character, and has raw edges at the hood, arms, front insert, and hem, a hook and loop tab closure, and visible, loose overlock stitching at the closure. Item number WMT01004, King Voodoo, is a textile costume that consists of a textile jacket, a vest, a hat, a mask, and a voodoo “doll.” 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 open jacket imparts the essential character, and has visible, loose overlock stitching at the collar, a single stitch neck, and raw edges at the arms and hem. The applicable subheading for item numbers 00200, WMT00200, MJ200, WMT00217, 00544, KM00544, MJ00544, 01212, KM01212, MJ01212, WMT00212, and WMT01004 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