The tariff classification of a costume from China and Vietnam.

N325016 April 5, 2022 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Frank D. Gomez World Exchange, Inc.11205 S. La Cienega BlvdLos Angeles, CA 90045 RE: The tariff classification of a costume from China and Vietnam. Dear Mr. Gomez: In your letter dated March 24, 2022, you requested a tariff classification ruling on behalf of your client California Costume, Inc. You submitted an adult size costume identified as Gold Disco Queen, item numbers 5021-137 and SP5021-137, which consists of long-sleeved jumpsuit and a separate sequin waist sash. You indicate that the costume will also be imported in adult plus sizes under item numbers 8022-092 and SP8022-092. 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 jumpsuit imparts the essential character of the set. The pull-on jumpsuit is constructed with long, loose, straight stitching. The top and pant are joined loosely at the exposed elastic waist by a single line of stitching. The leg openings are unhemmed with raw unfinished edges. Although the sleeve ends have the well-made feature of covered elastic, the jumpsuit is not a well-made garment. The applicable subheading for the Gold Disco Queen costume, item numbers: 5021-137, SP5021-137, 8022-092 and SP8022-092 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, 600 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