The tariff classification of costumes from China.

N285728 May 24, 2017 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 6114.30.3060 Mr. Giovanni Cervantes Jakks Pacific, Inc. 21749 Baker Pkwy Walnut, CA 91789 RE: The tariff classification of costumes from China. Dear Mr. Cervantes: In your letter dated April 20, 2017, you requested a tariff classification ruling. The first submitted sample, identified as the child-sized WWE Seth Rollins-Muscle Shirt and Wristbands, consists of a man-made fiber textile muscle shirt and wristbands. 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 muscle shirt imparts the essential character. The flimsy muscle shirt features large, visible, loose overlock stitching with hanging threads around the neck, armholes, bottom hem and closure. The back closure has small hook and loop tabs. The second submitted sample, WWE Superstar Ric Flair, is a men’s costume robe.  The garment is constructed from 100% polyester knit fabric and has silver appliques on the front and back.  The well-made robe features a shawl collar, an attached self-fabric belt at the waist, and wide, long sleeves.  You state that the garment is intended for a child, however, the submitted sample is sized for an adult. Your samples will be returned as requested. The applicable subheading for the WWE Seth Rollins-Muscle Shirt and Wristbands 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. The applicable subheading for the WWE Superstar Ric Flair will be 6114.30.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Men’s or boys’.” The rate of duty will be 14.9 percent ad valorem. 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