The tariff classification of costumes from Hong Kong and Vietnam.

N308169 December 20, 2019 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Frank Gomez World Exchange Inc. 11205 S. La Cienega Blvd. Los Angeles, CA 90045 RE: The tariff classification of costumes from Hong Kong and Vietnam. Dear Mr. Gomez: In your letter dated November 21, 2019, on behalf of California Costumes, Inc., you requested a tariff classification ruling. You submitted samples of the following costumes: Item numbers 3020-027, SP3020-027 (child), Psycho Jester, consists of a top, pants, waist tie, choker and a headpiece. 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 top imparts the essential character, and features visible, loose overlock stitching at the neck and bottom hem, raw jagged edges with hanging threads on the collar and long sleeve ends, thin elastic at the neck and sleeves and loose, single needle straight stitched seams. Item numbers 5020-028 and SP5020-028 (adult) are identical to the above except for size. Item numbers 5020-025, SP5020-025 (Adult), Pumpkin Monster, consists of a pullover upper body garment, a separate collar, a rope sash and a mask. 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 upper body garment imparts the essential character, and features visible, loose overlock stitching at the neck. The long sleeve ends are raw and the bottom hem has raw jagged cut edges with hanging threads. The pullover also has loose, single needle straight stitched seams. Item number 3120-088 (Child), Hazardous Waste, consists of an upper body garment that simulates a barrel when worn and a mask. 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 upper body garment imparts the essential character, and has large visible, loose overlock stitching with hanging threads at the neck and long sleeve ends. The back opening has raw edges and closes with small hook and loop tabs. The upper body garment also has long, loose, single needle straight stitched seams. Item numbers 5220-024, SP5220-024 (Adult-Burgundy) and 5220-023, SP5220-023 (Adult-Blue), Knights Surcoat, consists of a floor-length, tabard-style upper body garment with open sides and an attached cape, a sash belt, two cuffs and two medallions. 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 tabard-style garment imparts the essential character, and although sample submitted had turned edges, it is noted on an email from the requestor that the all edges on the open sides and hem bottom will either be raw, unfinished edges or large, visible loose overlock stitching. Item number 5120-017(Adult), Renaissance Friar, consists of a robe, separate hood and a rope waist tie. 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 robe imparts the essential character, and has large, loose overlock stitching ant the neck and back opening. The back neck opening is closed by small hook and loop tabs. The long sleeve ends and hem bottom are raw edges with hanging threads. The robe also has loose, single needle straight stitched seams. The applicable subheading for item numbers 3020-027, SP3020-027, 5020-028, SP5020-028 Psycho Jester, 5020-025, SP5020-025, Pumpkin Monster, 3120-088, Hazardous Waste, 5220-024, SP5220-024, 5220-023, SP5220-023, Knights Surcoat and 5120-017, Renaissance Friar, 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