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

N309986 February 25, 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 a costume from China, Taiwan, India and Vietnam. Dear Ms. Tsiavos: In your letter dated February 20, 2020, you requested a tariff classification ruling. You submitted a sample of item number CT18118, Angel of Death, teen size costume, which consists of a pullover top, leggings, robe, hood, waist cincher and wings. 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 long, flimsy coat you refer to as a robe imparts the essential character and features raw, unfinished edges with hanging threads all around the neck, front opening, long sleeve ends and bottom hem. The interior seams are stitched with long loose straight stitches. The costume will also be imported under item number CG18118, girl’s size, CF18118, women’s size and CW18118, women’s plus size. All costumes are said to be identical except for size. The applicable subheading for the Angel of Death costume, item numbers CT18118, CG18118, CF18118 and CW18118 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 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