The tariff classification of a costume from China and Vietnam.

N324207 February 23, 2022 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 China and Vietnam. Dear Mr. Gomez: In your letter dated February 7, 2022, you requested a tariff classification ruling on behalf of your client, California Costume, Inc. You submitted a child size costume identified as “Dark Angel,” item numbers 3022-030 and SP3022-030, which consists of a short-sleeved pullover upper body garment which you refer to as a tunic, a waist tie, arm ties, printed wings, glovelettes and halo headpiece. 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 upper body garment imparts the essential character of the set and features raw, unfinished edges all around the neck. The short sleeves and bottom hem feature raw, unfinished, jagged cut edges. The upper body garment is constructed with long, loose straight stitching. The applicable subheading for the “Dark Angel,” costume, item numbers 3022-030 and SP3022-030 will be 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. 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