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

N304926 July 12, 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 a costume from China, Taiwan, India and Vietnam. Dear Ms. Tsiavos: In your letter dated June 21, 2019, you requested a tariff classification ruling. You submitted a sample of item number CK76032, Baby Vampire Costume, which consists of a jumpsuit, an ascot and a cape. 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 jumpsuit imparts the essential character. The jumpsuit is of polyester knit construction with polyester woven sleeves, and has visible, loose overlock stitching and thin elastics at the cuffs and ankles, a single straight stitch waist, and a large back opening with a hook and loop tab closure with visible, loose overlock stitching at the closure edge. The jumpsuit has a sewn warning label stating that it is not to be used as sleepwear. The applicable subheading for item number CK76032 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