The tariff classification of a costume from China.

N304930 July 16, 2019 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Carol Robertson Carmichael International Service Inc. 533 Glendale Blvd. Los Angeles, CA 90026 RE: The tariff classification of a costume from China. Dear Ms. Robertson: In your letter dated June 21, 2019, on behalf of Jerry Leigh of California, you requested a tariff classification ruling. The submitted sample, style number B21957, Boy’s Pirate Costume, consists of a top, pants, eyepatch, head scarf and 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% knit polyester top imparts the essential character, and has visible, loose overlock stitching at the neck, arms and hem. It also has a hook and loop tab closure with visible, loose overlock stitching at the closure edge. The applicable subheading for style number B21957 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. We are unable to rule on style numbers SD2819, Girl’s Skeleton Dress, and SD2819 Boy’s Skeleton Suit Set, without additional information. Please clarify the style numbers, as both the girl’s dress and the boy’s suit have the exact same style number. For the Girl’s Skeleton Dress, provide the fiber content and the fabric construction of the arm sleeves. For both costumes, provide the stitch count for the knit fabric. 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