The tariff classification of a costume from Hong Kong, China and Vietnam.

N311356 June 2, 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 Hong Kong, China and Vietnam. Dear Mr. Gomez: In your letter dated January 11, 2020, you requested a tariff classification ruling on behalf of your client California Costume, Inc. You submitted a sample of a child size costume identified as the Snots of Fun Clown costume, item numbers 3020-099 and SP3020-099, which consists of a dress, pettiskirt, separate collar, waist tie, wig, hair ties 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 dress imparts the essential character, and features large, visible, loose overlock stitching at the neck. The large back opening has raw, unfinished edges and closes with small hook and loop tabs. The sleeves and hem bottom have raw, unfinished edges, the seams are sewn with large, loose single thread stitching. The applicable subheading for the Snots of Fun Clown costume, item numbers 3020-099 and SP3020-099, 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