The tariff classification of costumes from China.

N262118 March 11, 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 sample submitted, identified as the adult size Wolfman Costume, item number 5148362, consists of a top and mask. 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 top imparts the essential character of the set. The long sleeve top features jagged cut, tattered sleeves and hem, as well as a large back opening with a hook and loop tab closure. The top also features visible, loose overlock stitching with hanging threads at the neck and back opening. The second sample submitted, identified as the adult size Pirate/Swashbuckler Costume, item number 5148441, consists of a top and mask. 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 top imparts the essential character of the set. The long sleeve top has an attached faux vest. The neck has visible loose overlock stitching, as does the large back opening which is closed with hook and loop tabs. The sleeves have narrow, exposed elastic with raw edges, as does the hem, faux vest front and attached waist sash. The third sample submitted, identified as the adult size Zombie Costume, item number 5148443, consists of a top and mask. 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 top imparts the essential character of the set. The long sleeve top simulates a suit jacket with a faux shirt front and tie. The large back opening has visible loose overlock stitching with hanging threads, and is closed with hook and loop tabs. The sleeves, hem, mock collar and tie all have raw, tattered edges. The samples will be returned as requested. The applicable subheading for the item numbers 5148362, 5148441 and 5148443 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 @[email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division