The tariff classification of costumes from China.

N274365 April 18, 2016 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Lois Lyons Seasonal Visions International, Inc. 5701 Hollis Street Emeryville, CA 94608 RE: The tariff classification of costumes from China. Dear Ms. Lyons: In your letter dated February 22, 2016, but received on March 31, 2016, you requested a tariff classification ruling. The first sample submitted, identified as the Children’s Rising Creeper Costume, consists of a long- sleeved robe, gloves and a light-up 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.” In this case, the flimsy robe, which is constructed of knit 100% polyester fabric, imparts the essential character of the set. The hooded robe features raw, jagged cut edges on the sleeves and hem. The robe also features a large back closure with small hook and loop tabs, and large, visible, loose overlock stitching with hanging threads. The costume will be imported in children’s sizes, medium and large, under item numbers 5144413 and 5144414, respectively. The second sample submitted, identified as the Children’s Costume Blood Skeleton, consists of a long-sleeved robe, belt 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.” In this case, the flimsy robe, which is constructed of knit 100% polyester fabric, imparts the essential character of the set. The hooded robe features raw, jagged cut edges on the hood and sleeves. The robe also features a large back closure with small hook and loop tabs, and large, visible, loose overlock stitching with hanging threads. The costume will be imported in children’s sizes, medium and large, under item numbers 5144407 and 5144408, respectively. The applicable subheading for the Children’s Rising Creeper Costume and the Children’s Costume Blood Skeleton 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/current. 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