The tariff classification of costumes from China.

N300145 September 7, 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. Dear Ms. Tsiavos: In your letter dated August 17, 2018, you requested a tariff classification ruling. Item number 131164, adult size Zombie High Priest Costume, consists of a robe, a capelet, a mitre hat, a mask, a belt and gloves. 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 knit polyester flimsy full-length robe imparts the essential character and has raw edges at the arms and hem, four faux buttons on the front, a hook and loop tab closure, and raw edges at the closure edge. The flimsy costume will also be imported under item number 131165, adult plus size Zombie High Priest Costume, which is constructed the same as item number 131164 except for size. The applicable subheading for item numbers 131164 and 131165 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