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

N321193 September 2, 2021 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 a costume from Hong Kong, China and Vietnam. Dear Mr. Gomez: In your letter dated August 24, 2021, you requested a tariff classification ruling on behalf of your client, California Costume, Inc. You have submitted a costume identified as the child size, Fangs Out, item numbers 3021-157 and SP3021-157 which consists of a hooded pullover dress, a waist sash with a vampire fang design and pointed wrist cuffs which you refer to as fingerless gloves. 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 man-made textile dress imparts the essential character of the set and features the front neck finished with large visible loose overlock stitching, the hood is attached at the back neck. The dress features long open cape sleeves with raw unfinished edges all around, the armholes are finished with large, visible, loose overlock stitches, the waist has narrow exposed elastic and the hem bottom is raw and unfinished. The dress is constructed with long, loose straight stitching. The applicable subheading for the child size, Fangs Out costume, item numbers 3021-157 and SP3021-157 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