The tariff classification of costumes from China, Taiwan, India and Vietnam.

N294656 March 9, 2018 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, Taiwan, India and Vietnam. Dear Ms. Tsiavos: In your letter dated February 12, 2018, you requested a tariff classification ruling. Your submitted sample, identified as the adult size Pair of Sneakers Costume, item number 112514, consists of a pair of pullover costumes. Both costumes are the same, depicting a sneaker with the design on the front representing the laces and the back design representing the sole of the sneaker. Each costume covers the wearer’s head, torso and thighs and is composed of a textile design fused to a thin layer of polyurethane foam. Each costume also has large, visible, loose overlock stitching with hanging threads at the front, back, sides, armholes and hem. The opening for the wearer’s face features large, visible, loose single needle stitching with hanging threads. The Pair of Sneakers Costume will also be imported under item numbers 112511 in toddler size, 112512 in child size, 112513 in teen size and 112515 in adult plus size. The applicable subheading for item numbers 112514, 112511, 112512, 112513 and 112515 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