The tariff classification of a costume from China.

N274198 April 4, 2016 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Lois Lyons Seasonal Visions International, Inc. P.O. Box 23243 Oakland, CA 94623 RE: The tariff classification of a costume from China. Dear Ms. Lyons: In your letter dated February 26, 2016, you requested a tariff classification ruling. The submitted sample, identified as the Reaper Screaming Ghost Creeper, consists of a long sleeve robe and a hooded 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 robe imparts the essential character of the set. The robe is composed of man-made, knitted textle material and features raw, jagged cut edges on the sleeves and hem. It also has large, visible, loose overlock stitching on the neck and large back opening. The back opening is secured with small hook and loop tabs. The Reaper Screaming Ghost Creeper Costume will be imported under item number 5144411 in child’s size medium and in 5144412 in child’s size large. The applicable subheading for the Reaper Screaming Ghost Creeper 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 (click on “For Business” and then on “Textile, Wool, Fur”). 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