The tariff classification of costumes from Hong Kong and Vietnam.

N296671 May 22, 2018 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Jenni Kirn World Exchange Inc. 11205 S. La Cienega Blvd. Los Angeles, CA 90045 RE: The tariff classification of costumes from Hong Kong and Vietnam. Dear Ms. Kirn: In your letter dated April 25, 2018, on behalf of California Costumes, Inc., you requested a tariff classification ruling. The first submitted sample, Twisted Circus Clown Costume, item # 00620, consists of a pullover dress, a mini hat, cuffs, and a collar. 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 100% polyester fabric dress imparts the essential character of the set, and features raw edges and thin elastic at the arms, raw, slit edges ranging up to 3-1/2” in length at the hem, and single straight stitching at the waist and seams. The second submitted sample, Twisted Jester, item # 00621, consists of a pullover and pants, a mask, a balaclava with bells and collar, and a belt. 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 100% polyester fabric pullover imparts the essential character of the set, and features loose, visible, overlock stitching at the neck, raw slit edges and thin elastic at the arms, and raw, slit edges ranging up to 5” in length at the hem. The applicable subheading for item numbers 00620 and 00621 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