The tariff classification of costumes from China.

N272880 March 10, 2016 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Lyn Antunes Norman Krieger, Inc. 1 Civic Plaza Dr. Suite 250 Carson, CA 90745 RE: The tariff classification of costumes from China. Dear Ms. Antunes: In your letter dated February 3, 2016, on behalf of Lovin Enterprises DBA Dreamgirl International, you requested a tariff classification ruling. The first submitted sample, identified as style number 10295, the adult-size Tarzan Costume, consists of a one-shoulder sleevless upper body garment that you refer to as a “tunic,” a skirt, a waist sash and arm tie. 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 upper body garment imparts the essential character of the set. The upper body garment features visible, loose overlock stitching with hanging threads around the neck, armhole and hem. The second submitted sample, identified as style number 10390, the adult-size Howl You Survive Costume, consists of a hooded long sleeve upper body garment that you refer to as a “tunic” and fingerless gloves. 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 upper body garment imparts the essential character of the set. The upper body garment features visible, loose overlock stitching with hanging threads around the hood and neck while the sleeves and hem are raw with jagged cut edges. The back opening also has visible loose overlock stitching with hanging threads, and is closed by small hook and loop tabs. The third submitted sample, identified as style number 10387, the adult-size Desert Rebel Costume, consists of a short sleeve dress, leggings, a hooded cape, a waist sash and wrist cuffs. 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 pullover dress imparts the essential character of the set. The dress features visible, loose overlock stitching with hanging threads around the neck, sleeves, hem and back opening, which is closed by small hook and loop tabs. The fourth submitted sample, identified as style number 10389, the adult-size Creepy Reaper Costume, consists of a long sleeve hooded robe.The flimsy robe features raw, jagged cut edges on the sleeves and hem, visible, loose overlock stitching with hanging threads around the hood and large back opening. The back opening is closed by small hook and loop tabs. The applicable subheading for style numbers 10295, 10390, 10387 and 10389 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. Information can 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