The tariff classification of costumes from China.

N262055 March 6, 2015 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Annalee Mintz Seasonal Visions International Inc. 5701 Hollis Street Emeryville, CA 94608 RE: The tariff classification of costumes from China. Dear Ms. Mintz: In your letter dated February 13, 2015, you requested a tariff classification ruling. The first submitted sample, identified as the child size Sinister Clown Costume, consists of a robe, mask, neck piece and fingerless gloves. 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.” In this case, the flimsy robe imparts the essential character of the set. The long sleeve hooded robe features jagged cut raw edges at the hem, visible loose overlock stitching with hanging threads around the edges of the large back opening, and hook and loop closure tabs. The robe also features raw edges on the hood and sleeves with narrow exposed elastic. The costume will be imported under item number 5144357 for size medium and 5144358 for size large. The second submitted sample, identified as the child size Robot Ninja Costume, consists of a robe, mask, arm covers, detachable front panel and waist sash. 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.” In this case, the flimsy robe imparts the essential character of the set. The long sleeve hooded robe features loose overlock stitching with hanging threads around the sleeves and the large back opening, and hook and loop closure tabs. The robe also features raw edges around the hood and hem. The costume will be imported under item number 5144333 for size medium and 5144334 for size large. The third submitted sample, identified as the adult size Wailing Spirit Costume, consists of a robe, mask and gloves. 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.” In this case, the flimsy robe imparts the essential character of the set. The light grey long sleeve hooded robe features jagged cut raw edges on the sleeves and hem, visible loose overlock stitching with hanging threads around the large back opening, and hook and loop closure tabs. The costume will be imported under item numbers 5148435 for adult size medium and 5148436 for adult size large, and item numbers 5144384 for child size medium and 5144385 for child size large. This identical costume will also be imported in a dark grey color under item numbers 5144392 for child size medium and 5144393 for child size large. The applicable subheading for the Sinister Clown Costume, the Robot Ninja Costume and the Wailing Spirit Costume 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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, 6th and 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 Wayne Kessler at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division