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

N308926 January 28, 2020 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Irene Tsiavos Fun World 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 January 13, 2020, you requested a tariff classification ruling. The submitted sample, item # CB17134, is a Rotting Wrestler child’s size costume that consists of a pullover that when worn, simulates a bare chested wrestler, a pair of pull-on shorts, a belt, a scarf 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 100% knit polyester top imparts the essential character, and has visible, loose overlock stitching at the neck, arms and hem. The garment has hanging threads throughout, including the neck, sleeves and hem. You state in your letter that the costume will be offered in men’s sizes as item # CM17134 and men’s plus sizes as item # CP17134. All three costumes are identical except for size. The applicable subheading for item numbers CB17134, CM17134 and CP17134 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 Sandra Carlson at sandra.carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division