The tariff classification of a costume from China or Vietnam.

N327318 August 4, 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 Blvd. Los Angeles, CA 90045 RE: The tariff classification of a costume from China or Vietnam. Dear Mr. Gomez: In your letter dated July 27, 2022, you requested a tariff classification ruling on behalf of your client, California Costume, Inc. You submitted a child size costume identified as the Mayflower Pilgrim Boy, item number 3123-013, which consists of a cape, pullover top, pull-on pants, sash with buckle, hat, and a pair of shoe buckles. 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 cape imparts the essential character of the set. The cape is made of man-made textile fabric and falls to the thighs of the wearer. The cape features a full front opening with only an insubstantial string tie for closure at the single-ply collar. The panels of the cape are stitched with long, loose straight stitching. The collar, front opening and the bottom hem of the cape are raw and unfinished. The applicable subheading for the Mayflower Pilgrim Boy, item number 3123-013, 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. 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. 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