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

N317888 March 2, 2021 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 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 November 25, 2020, you requested a tariff classification ruling. The first sample submitted is identified as the teen size Attic Doll costume, item number 116662, which consists of a short sleeved pullover dress, headband with bow, gloves, footless tights and a key on a string loop. 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 woven polyester dress imparts the essential character to the set and features a single ply faux collar stitched to the front neck, the back neck and large back opening have large visible loose overlock stitching. The large back opening is closed with small hook and loop tabs. The waist and short sleeves feature thin exposed elastic. The front of the dress features a jagged cut, tattered overlay with holes and fraying raw edges. The costume will also be imported in adult sizes under item number 116664, which is constructed exactly the same except for size. The second sample is identified as the child size Ruby Vampiress costume, item number 119961, which consists of a long sleeved pullover dress and a textile tiara headband. 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 woven polyester dress imparts the essential character to the set. Although the sleeves and bodice include some styling features, the dress features raw unfinished edges on the jagged cut neckline and sleeves. The front neck and underskirt have large, loose visible overlock stitching, the outer skirt is raw and unfinished at the hemline. The waist and sleeves feature thin exposed elastic. The costume will also be imported in teen sizes under item number 119962, which is constructed exactly the same except for size. The third sample is identified as the child size Emerald Witch costume, item number 119861, which consists of a long sleeved pullover dress and a conical hat with a brim. 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 woven polyester dress imparts the essential character to the set. Although the sleeves and bodice include some styling features, the dress features raw unfinished edges on the jagged cut neckline and sleeves. The front neck and underskirt have large, loose visible overlock stitching, the outer skirt is raw and unfinished at the hemline. The waist and sleeves feature thin exposed elastic. The costume will also be imported in teen sizes under item number 119862, which is constructed exactly the same except for size. The applicable subheading for the Attic Doll costume, item numbers 116662 and 116664, the Ruby Vampiress costume, item numbers 119961 and 119962, and the Emerald Witch costume 119861 and 119862 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