The tariff classification of a costume from China, Taiwan, India and Vietnam.

N271401 December 16, 2015 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a costume from China, Taiwan, India and Vietnam. Dear Ms. Tsiavos: In your letter dated December 8, 2015, you requested a tariff classification ruling. The submitted sample, identified as the Adult Size SCREAM The TV Series Costume, item numbers 105004 and 105004H, consists of a long, hooded poncho 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.” The flimsy woven polyester textile poncho imparts the essential character of the set. The poncho features visible loose overlock stitching with hanging threads at the hood, sides and hem bottom. The sides are closed with small patches of hook and loop tabs along both sides. The SCREAM The TV Series Costume will also be imported under item numbers 105001 and 105001H in toddler size, item numbers 105002 and 105002H in child size, item numbers 105003 and 105003H in teen size, and item numbers 105005 and 105005H in plus size. The applicable subheading for all sizes of the SCREAM The TV Series 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