The tariff classification of a costume from China.

N274368 April 20, 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 a costume 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 submitted sample, identified as the Children’s Costume Toy Monkey, consists of a long sleeved top, pull-on pants 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 top, which is constructed of knit 100% polyester fabric, imparts the essential character of the set. The top features large, visible, loose overlock stitching with hanging threads on the neck, sleeves and back hem. The front hem bottom edge is raw. The top also features a large back closure with large, visible, loose overlock stitching with hanging threads that is closed with small hook and loop tabs. The costume will be imported under item number 5144433 in child size medium and item number 5144434 in child size large. The second submitted sample, identified as the Children’s Costume Googly Clown, consists of a long sleeved jumpsuit, a collar 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 jumpsuit, which is constructed of knit 100% polyester fabric, imparts the essential character of the set. The jumpsuit features large, visible, loose overlock stitching with hanging threads on the neck, sleeves and pant legs. The jumpsuit also features a large back closure with large, visible, loose overlock stitching with hanging threads that is closed by small hook and loop tabs. The costume will be imported under item number 5144429 in child size medium, item number 5144430 in child size large, and item number 5148502 in adult, “one size fits most.” The applicable subheading for the Toy Monkey and Googly Clown Costumes 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 (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