The tariff classification of a costume from China and Vietnam.

N345271 January 28, 2025 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 costume from China and Vietnam. Dear Mr. Gomez: In your letter dated January 20, 2025, 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 Lion Jumpsuit with Mask, item number 5125-158, which consists of a jumpsuit, mitts, shoe covers, tie-on front fur chest piece and full head mask. 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 knitted plush textile jumpsuit with tail provides the essential character of the set and features large, visible, loose overlock stitching around the neck and deep back opening. The back opening is extra deep to permit the wearer to step in to the jumpsuit but because of the depth, provides no modesty to the wearer. The back opening only has two pairs of thin string ties for closure, which will not prevent gapping. The long sleeves and leg openings are raw and unfinished. The jumpsuit is stitched with large, loose overlock stitching. The applicable subheading for the Lion Jumpsuit with Mask costume, item number 5125-158, 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/. 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. 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