The tariff classification of costumes from Hong Kong and Vietnam.

N265393 June 17, 2015 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Amy Hess World Exchange, Inc. 8840 Bellanca Ave., Ste 3 Los Angeles, CA 90045 RE: The tariff classification of costumes from Hong Kong and Vietnam. Dear Ms. Hess: In your letter dated May 27, 2015, on behalf of California Costumes, Inc., you requested a tariff classification ruling. The first submitted sample, item number 00514, Fire Truck Hero, is a costume that consists of a one piece foam-filled (stuffed) three-dimensional fire truck with an attached long sleeve top. The top has a long opening in the back with hook and loop tabs. When worn, the user extends their legs through an opening in the fire truck where the truck’s seat would normally be. This allows the fire truck to be worn around a child’s waist like an inner tube, with the long sleeve top covering the torso. The second submitted sample, item number 00513, Dino Rider, consists of a one piece foam-filled (stuffed) three-dimensional dinosaur with an attached top and pants. The top has a long opening in the back with hook and loop tabs. When worn, the user extends their legs through an opening in the dinosaur’s back. This allows the dinosaur to be worn around a child’s waist like an inner tube, with the short sleeve top covering the torso. The applicable subheading for item numbers 00514 and 00513 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