The tariff classification of costumes from Hong Kong and Vietnam.

N309078 February 4, 2020 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 January 29, 2020, on behalf of California Costumes, Inc., you requested a tariff classification ruling. You submitted samples of the following costumes: Item numbers 5120-071, SP5120-071, (adult) Poseidon/Neptune, God of the Sea, consists of a pullover, a crown, shoulder armor, net drape, a belt and cuffs. 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 pullover imparts the essential character, and features large, visible, loose overlock stitching at the neck, the large back opening has raw edges and closes with small hook and loop tabs. The sleeves and hem bottom have raw, unfinished edges with hanging threads, Item number WMT00233, (child) Worm Ridden Zombie, consists of a pullover 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 pullover imparts the essential character, and features large, visible, loose overlock stitching at the neck. The long sleeve endings and the bottom hem have raw, jagged cut edges with hanging threads. The pullover also has large, loose single needle straight stitched seams. Item number WMT01044, (adult) Coven Dress, consists of a long dress, a belt with a buckle and a ribbon choker. 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 dress imparts the essential character, and features a hood with no means of closure, large, visible, loose overlock stitching on the neck and hood, raw, unfinished edges with hanging threads at the over-sized sleeve endings and the hem bottom. The dress also has large, loose single needle straight stitched seams. Item number WMT00231, (child) Rotten Pumpkin, consists of an upper body garment you refer to as a tunic, a rope belt 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 at the neckline and raw jagged cut edges with hanging threads at the sleeve endings and hem bottom. The upper body garment also has large, loose single needle straight stitched seams. Item numbers 5020-011, SP5020-011 (adult), Vintage Creeper Clown, consists of a pullover and pants, a collar, a belt, a hat, a mask and cuffs. 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 pullover imparts the essential character, and features large, visible loose, overlock stitching at the neckline, raw edges with hanging threads at the sleeve endings and hem bottom. Item numbers 3020-092, SP3020-092, (child) Creeper Clown is said to consists of a pullover and pants, a collar, a belt, a hat, a mask and cuffs. 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 pullover imparts the essential character, and features large, visible loose, overlock stitching at the neckline, raw edges with hanging threads at the sleeve endings and hem bottom. Although this sample was not submitted, your additional email request states that this costume is exactly the same as the adult size Vintage Creeper (above), except for size. In the future, please limit your ruling request to a maximum of five items of the same class or kind. The applicable subheading for item numbers 5120-071, SP5120-071, Poseidon/Neptune, God of the Sea, WMT00233, Worm Ridden Zombie, WMT01044, Coven Dress, WMT00231, Rotten Pumpkin, 5020-011, SP5020-011, Vintage Creeper Clown and 3020-092, SP3020-092, Creeper Clown 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