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

N304045 May 2, 2019 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Irene Tsiavos FunWorld Division of Easter Unlimited, Inc. 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 April 22, 2019, you requested a tariff classification ruling. You submitted a sample of item number 119322, Carnevil Clown Girl’s Costume, which consists of a dress, gloves, boot cuffs and knee high socks. 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 polyester dress imparts the essential character, and has visible, loose overlock stitching at the collar, visible, loose overlock stitching at the hem, a single straight stitched waist, thin elastics at the wrists, and a large back opening that extends from the neck to the back waist. The dress also has three large red pom-poms glued down its front, a hook and loop tab closure at the back opening, and visible, loose overlock stitching at the closure edge. Additionally, the dress collar, front and hem have a deliberately filthy appearance. You also submitted a sample of item number 119324, Carnevil Clown Women’s Costume, which is constructed exactly the same as the Carnevil Clown Girl’s Costume except it has raw, jagged (scissor cut) hem edges instead of visible, loose overlock stitched hem edges. The applicable subheading for item numbers 119322 and 119324 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