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

N316804 February 2, 2021 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 6204.43.4040; 9903.88.15 Mr. TC Li 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 Mr. Li: In your letter dated December 5, 2020, you requested a tariff classification ruling. The first submitted sample is identified as the child size Peacock Queen costume, item number 119871, which consists of a pullover dress, wings and a headpiece. 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 polyester dress imparts the essential character. Although the neckline is well–made with a turned edge, the dress features a large back opening with large, visible, loose overlock stitching and a single small hook and loop closure tab. The pullover dress features a narrow, exposed elastic waist. The outer layer of the skirt and the sleeves have raw unfinished edges while the inner layer has large, visible, loose overlock stitching. The flimsy costume will also be imported in teen sizes under item number 119872, which is constructed exactly the same as item number 119871, except for size. The second submitted sample is identified as the child size Friendly Fox costume, item number 113531, which consists of a hooded jumpsuit and clip-on tail. 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 plush polyester jumpsuit imparts the essential character. Although the jumpsuit has well-made banded sleeve and leg openings it has a very large back opening with large, loose, visible overlock stitching and small hook and loop tab closures. The front neckline has large, loose, visible overlock stitching and includes a ruff with raw jagged cut edges. The flimsy costume will also be imported in teen sizes under item number 113532, which is constructed exactly the same as item number 113531, except for size. The third submitted sample is identified as the teen size Queen of the Seas costume, item number 126022, which consists of a pullover dress and headscarf. 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 polyester dress imparts the essential character. Although the neckline is well-made with a turned edge, the dress features a large back opening with large, visible, loose overlock stitching and a single small hook and loop closure tab. The pullover dress features a narrow, exposed elastic at the waist and sleeves. The outer layer of the skirt and the sleeves have raw jagged cut, unfinished edges while the inner layer of the skirt has large, visible, loose overlock stitching. The flimsy costume will also be imported in adult sizes under item number 126024, which is constructed exactly the same as item number 126022, except for size. The fourth submitted sample is identified as the child size Spotted Sweetie costume, item number 112341, which consists of a girl’s dress with a hood and a detachable tail. The well-made garment is composed of 100 percent polyester knit fabric. The knee length dress features a finished front zipper closure that extends down to the waist area, long sleeves with hemmed wrists, elasticized waist and a hood with a bow and ears. All components of the dress are well-made with sturdy seams and styling features. You state that the garment will also be imported in teens and women’s sizes under item numbers 112342 and 112344 respectively.  The applicable subheading for the Peacock Queen costumes, item numbers 119871 and 119872, the Friendly Fox costume, item numbers 113531 and 113532, and the Queen of the Seas costume, item numbers 126022 and 126024 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. The applicable subheading for the Spotted Sweetie costumes, item numbers 112341, 112342 and 112344 will be 6204.43.4040, HTSUS, which provides for women’s or girls’ dresses, of synthetic fibers, other, other, girls’. The duty rate will be 16 percent ad valorem.Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6204.43.4040, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6204.43.4040, HTSUS, listed above. 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