The tariff classification of costumes from China.

 N291158 November 9, 2017 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of costumes from China. Dear Ms. Tsiavos: In your letter dated October 13, 2017, you requested a tariff classification ruling. The first sample submitted, identified as the child-sized Angel Cape and Rose Headband Costume Set, item number 90267A, consists of a cape 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.” The flimsy cape, which is constructed of multiple layers of man-made fiber felt and other man-made fiber fabric cut to depict the feathers of an angel’s wing, imparts the essential character of the set. The cape features raw edges with hanging threads on the edges of all the “feathers,” as well as two ribbons at the neck and small hook and loop tab closures. The cape is one size fits most, up to children’s size 14. The second sample submitted, identified as the child-sized Peacock Cape and Mask Costume Set, item number 90267P, consists of a cape and an eye 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 cape, which is constructed of multiple layers of man-made fiber felt and other man-made fabric cut to depict the feathers of a peacock’s wing, imparts the essential character of the set. The cape features raw edges with hanging threads on the edges of all the “feathers,” as well as two ribbons at the neck and small hook and loop tab closures. The cape is one size fits most, up to children’s size 14. The third sample submitted, identified as the child-sized Unicorn Cape and Mask Costume Set, item number 90267U, consists of a cape and an eye 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 cape, which is constructed of multiple layers of man-made fiber felt and other man-made fabric cut to depict the feathers on a unicorn’s wing, imparts the essential character of the set. The cape features raw edges with hanging threads on the edges of all the “feathers,” as well as two ribbons at the neck and small hook and loop tab closures. The cape is one size fits most, up to children’s size 14. The fourth sample submitted, identified as the child-sized Owl Cape and Mask Costume Set, item number 90267W, consists of a cape and an eye 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 cape, which is constructed of multiple layers of man-made fiber felt and other man-made fabric cut to depict the feathers on an owl’s wing, imparts the essential character of the set. The cape features raw edges with hanging threads on the edges of all the “feathers,” as well as two ribbons at the neck and small hook and loop tab closures. The cape is one size fits most, up to children’s size 14. The applicable subheading for item numbers 90267A, 90267P, 90267U and 90267W 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