The tariff classification of costumes from China and Vietnam.

N282134 January 12, 2017 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Norma Floriano InCharacter Costumes 5950 Nancy Ridge Drive, Ste.500 San Diego, CA 92128 RE: The tariff classification of costumes from China and Vietnam. Dear Ms. Floriano: In your letter dated December 14, 2016, you requested a tariff classification ruling. The first submitted sample identified as style number 18098, the tween size Queen of Hearts Costume, consists of a flimsy sleeveless top that you refer to as a tunic, a skirt, leggings, a headpiece, sleevelets and a detachable collar. 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, man-made, knitted textile top imparts the essential character of the set. The top features flimsy ¼” clear plastic shoulder straps and large loose overlock stitches with hanging threads around the top and hem. The second submitted sample identified as style number 18083, the tween size Pop Pirate Costume, consists of a sleeveless top you refer to as a tunic, a skirt, leggings, a headpiece, sleevelets and a jabot. 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, man-made, knitted textile top imparts the essential character of the set. The flimsy top features large loose overlock stitches with hanging threads around the neck, armholes and hem. The third submitted sample identified as style number 8010156/13065, the adult size Dead Zone Zombie Costume, consists of a flimsy short sleeve pullover top, shorts and a headpiece. 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, man-made, knitted textile top imparts the essential character of the set. The top features a raw, unfinished neck and raw jagged cut edges on the sleeves and hem. The applicable subheading for style number 18098, style number 18083 and style number 8010156/13065 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 https://hts.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, Steven A. Mack Director National Commodity Specialist Division