The tariff classification of a costume from China and Vietnam.

N327332 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 and Vietnam. Dear Mr. Gomez: In your letter dated July 28, 2022, you requested a tariff classification ruling on behalf of your client, California Costume, Inc. You submitted a child size costume, identified as Mayflower Pilgrim Girl, item number 3023-014, which consists of a long-sleeved pullover dress, separate collar, apron, and hat. 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, faux two-piece dress imparts the essential character of the set and features a deep back opening with unfinished edges, which is closed by a single set of small hook and loop tabs. The exposed elastic at the waist is sewn directly to the fabric with large, loose single straight stitching. Both the hem bottom of the faux top and the skirt are raw and unfinished. The dress is constructed with long, loose straight stitching. The applicable subheading for the Mayflower Pilgrim Girl costume, item number 3023-014, 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