The tariff classification of a costume from China and Vietnam.

N330614 February 9, 2023 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 January 31, 2023, you requested a tariff classification ruling on behalf of your client, California Costume, Inc. You submitted a sample of an adult size costume identified as Hot as Hell, item numbers 5123-047 and SP5123-047, which consist of a pullover vest, cape, chains, and a half mask with horns. General Rule of Interpretation 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 vest imparts the essential character of the set and features a foam front and back yoke, faux button front opening and a raw, unfinished hem bottom. The vest is constructed with long, loose straight stitching. The applicable subheading for the Hot as Hell costume, item numbers 5123-047 and SP5123-047, 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 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 and Border Protection 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, please contact National Import Specialist Sandra Carlson at sandra.carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division