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

N310186 March 6, 2020 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Irene Tsiavos Fun World Division of Easter Unlimited, Inc. 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 26, 2020, you requested a tariff classification ruling. The submitted sample is a child size costume identified as Mage Fade In/Out, item number 134902, which consists of a man-made textile long sleeved upper body garment you refer to as a tunic, a pair of pull-on pants, a hooded mask, a waist sash, a satchel, a pair of gloves and a battery powered fade eye mechanism worn behind the 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 pullover upper body garment imparts the essential character of the set and features large, visible, loose overlock stitching at the neck, and sleeve ends as well as raw, jagged cut edges at the bottom of the garment. The large back opening has a raw unfinished edge and is closed with small hook and loop tabs. You state in your letter that the costume will also be offered in men’s size as item number 134904 and in men’s plus size as item number 134905. All three costumes are identical except for size. The applicable subheading for the Mage Fade In/Out costume, item numbers 134902, 134904 and 134905 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division