The tariff classification of costumes from China.

N290742 October 16, 2017 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Peggy O’Brien Amscan, Inc. 25 Green Pond Road Suite 1 Rockaway, NJ 07866 RE: The tariff classification of costumes from China. Dear Ms. O’Brien: In your letter dated September 28, 2017, you requested a tariff classification ruling. The first submitted sample, identified as the child-sized “Lil Devil Costume,” item number 840246, consists of a knitted man-made fiber robe, belt, choker and 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.” The flimsy long sleeved robe imparts the essential character of the set. The robe features raw, jagged edges with hanging threads on the neckline, sleeves and bottom hem. The large back closure has large, visible, loose overlock stitches, and has small hook and loop tabs. The second submitted sample, identified as the child-sized “Lil Witch Costume,” item number 840249, consists of a knitted man-made fiber robe, belt, choker and 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.” The flimsy long sleeved robe imparts the essential character of the set. The robe features raw, jagged edges with hanging threads on the neckline, sleeves and bottom hem. The large back closure has large, visible, loose overlock stitches and has small hook and loop tabs. The applicable subheading for item numbers 840246 and 840249 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