The tariff classification of costumes from Hong Kong and Vietnam.

N271967 January 22, 2016 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 December 31, 2015, on behalf of California Costumes, Inc., you requested a tariff classification ruling. The first submitted sample, identified as the adult size Rotten to the Core Costume, consists of a long sleeve hooded top, pants, a chest piece and a 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 long sleeve top imparts the essential character of the set. The top features raw, unfinished edges around the hood, long sleeves and front hem, and visible loose overlock stitching with hanging threads around the neck and back hem. This costume will be imported under item numbers 01387, PC01387, KM01387, MJ01387 and WMT01387. The second submitted sample, identified as the child size Deluxe Ghoul Robe Costume, consists of a long sleeve hooded robe. The flimsy hooded robe features a large back opening with raw edges and small hook and loop tabs. The hem and sleeves also feature raw, unfinished edges with hanging threads. This costume will be imported in child size under item numbers 00522, PC00522, KM00522, MJ00522, TRU00522 and WMT00522. This costume will also be imported in adult size under item numbers 01384, PC01384, KM01384, MJ01384 and WMT01384. The applicable subheading for the Rotten to the Core Costume and the Deluxe Ghoul Robe 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division