The tariff classification of a costume from China.

N293937 February 12, 2018 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of a costume from China. Dear Ms. Benedetto: In your letter dated January 29, 2018, you requested a tariff classification ruling. You have submitted a sample, identified as the child-sized Shark Jumpsuit, style number OEM15-0992, which consists of an article you refer to as a jumpsuit. The flimsy article is constructed of 100% polyester knitted fabric affixed to 100% polyurethane foam. The item depicts a shark and covers the child’s entire body, including the head, arms and legs with an opening for the child’s face. The item is put on by stepping into the very large back opening which has large visible loose overlock stitches with hanging threads. The shark’s side “fins” have slits for the child’s hands to extend through and have large, visible, loose overlock stitches with hanging threads. The pant legs also feature large, visible, loose overlock stitches with hanging threads. The shape of the head (or nose) of the shark is defined and maintained by a wire reinforcement sewn inside. The opening for the child’s face is the open mouth of the shark and is surrounded by single-ply textile fabric teeth with raw, unfinished edges. The large back opening is closed by small hook and loop tabs. The shark’s large back “fin” is also attached by small hook and loop tabs. The applicable subheading for style number OEM15-0992 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