The tariff classification of a costume from Vietnam.

N308393 January 6, 2020 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Frank Gomez World Exchange, Inc. 11205 La Cienega Blvd. Los Angeles, CA 90045 RE: The tariff classification of a costume from Vietnam. Dear Mr. Gomez: In your letter dated November 25, 2019, on behalf of California Costumes, Inc., you requested a tariff classification ruling. You submitted a sample identified as “Nobody’s Fool,” item number 01123, which consists of an upper body garment, pants, hood, mask and 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 upper body pullover garment imparts the essential character, and features visible, loose overlock stitching at the neck, raw, jagged cut edges with hanging threads on the hem and long sleeve ends, thin elastic at the sleeves and large, loose, single needle straight stitched seams. The applicable subheading for the costume, “Nobody’s Fool,” item number 01123, 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 the 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. Your inquiry also does not provide enough information for us to give a classification ruling on costume “Doll of the Damned,” item numbers 5120-017 and 3020-095, as your written description of the costume construction does not match the sample. Please review sewing operations detailed in description and elastic to be used in production. Your request for a classification ruling should include a corrected description. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. Your inquiry does not provide enough information for us to give a classification ruling on costumes; “Hooded Cloak,” item numbers 5220-032, SP5220-032, 5220-033, SP5220-033, “Renaissance Friar,” item numbers 3020-030, SP3020-030, 3020-031, SP3020-031. Your request for a classification ruling should include fabric contents. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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 Sandra Carlson at sandra.carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division