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

N271654 December 30, 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 14, 2015, you requested a tariff classification ruling. The first submitted sample, identified as the Adult Size Zombie Groom Costume, item numbers 133694 and 133694H, consists of a jacket, dickey (faux shirt), pants 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 jacket imparts the essential character of the set. The jacket features raw, jagged cut edges with hanging threads at the front opening, collar, sleeves and hem. The jacket can be closed with small patches of hook and loop tabs at the front opening. The Zombie Groom Costume will also be imported under item numbers 133692 and 133692H in child size, item numbers 133693 and 133693H in teen size, and item numbers 133695 and 133695H in plus size. The second submitted sample, identified as the adult size Hooded Cloak Costume, item numbers 118274 and 118274H, consists of a long hooded robe with long sleeves. The flimsy knitted polyester textile robe features raw, unfinished edges on the hood, front opening, sleeves and hem. The robe is secured at the front neck with string ties. The Hooded Cloak Costume will also be imported under item numbers 118272 and 118272H in child size, 118273 and 118273H in teen size, and 118275 and 118275H in plus size. The applicable subheading for all sizes of the Zombie Groom Costume and the Hooded Cloak 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