The tariff classification of costumes from Hong Kong and Vietnam.

N309265 January 31, 2020 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Frank Gomez World Exchange, Inc. 11205 S. La Cienega Blvd. Los Angeles, CA 90045 RE: The tariff classification of costumes from Hong Kong and Vietnam. Dear Mr. Gomez: In your letter dated January 9, 2020, on behalf of your client, California Costumes, you requested a tariff classification ruling. You submitted samples of the following costumes: Item numbers 3220-052, SP3220-052, child size, Cat Fight, consists of a jumpsuit, tail and mask. 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 flimsy jumpsuit imparts the essential character and features large visible loose overlock stitching on the neck, sleeves and leg openings. The large back opening has raw edges and closes with small hook and loop tabs. The jumpsuit also has large loose single needle, straight stitched seams. Item numbers 5220-015, SP5220-015, adult size, Metallic Knit Chainmail Tunic and Cowl, consists of an upper body garment you refer to as a tunic and a separate hood or cowl. 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 flimsy pullover top imparts the essential character, and features visible, loose overlock stitching at the neck, sleeves and bottom hem and long, loose single needle straight stitched seams. Item Numbers 5020-084, SP5020-084, adult size, Total Tantrum, consists of a dress, pettiskirt, ribbon sash and mask. 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 flimsy dress imparts the essential character and features raw edges with hanging threads on the sleeves and bottom hem, large, visible, loose overlock stitching around the neck and long, loose single needle straight stitched seams. The large back opening closes with small hook and loop tabs. The applicable subheading for item numbers 3220-052, SP3220-052, Cat Fight, item numbers 5220-015, SP5220-015, Metallic Knit Chainmail Tunic and Cowl and item numbers 5020-084, SP5020-084, Total Tantrum 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 the World Wide Web at https://hts.usitc.gov/current. 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division