The tariff classification of a textile costume from China and Vietnam.

N337692 January 26, 2024 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Frank Gomez World Exchange, Inc. 7930 El Manor Ave.Los Angeles, CA 90045 RE:  The tariff classification of a textile costume from China and Vietnam. Dear Mr. Gomez: In your letter dated January 22, 2024, you requested a tariff classification ruling on behalf of your client, California Costume, Inc. You submitted a request for an adult size costume, identified as Deluxe Big Foot, item number 5124-080, which you state is exactly the same as item number M01012, ruled on in NYRL N021449. You state that the only difference in this request is the use of more realistic faux fur textile. The Deluxe Big Foot consists of a long-sleeved jumpsuit, mask, gloves, and boot covers. 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 faux fur textile jumpsuit provides the essential character of the set and features loose visible overlock stitched neck and seams, a flimsy hook and loop tab closure and loose overlock or raw edges at the arms, ankles, and closure. Although there was some reference to the presence of a well-made embellishment in the original ruling, none was seen in the photo provided. This reference is thought to belong to a wolf or gorilla costume also in the original ruling. The applicable subheading for the Deluxe Big Foot costume, item number 5124-080,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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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