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

N310214 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 a costume from China, Taiwan, India and Vietnam. Dear Irene: In your letter dated February 27, 2020, you requested a tariff classification ruling. You submitted a sample of a child size costume identified as Horror Show Ringmaster, item number 136612, which consists of a jacket, pull-on pants, bib front faux shirt /vest and a top hat. 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 jacket imparts the essential character. The single-ply jacket features large visible loose overlock stitching around the front opening and neck, the bottom of the jacket has no hem but has raw, jagged cut edges with hanging threads. The costume will also be imported under item number 136614 in men’s size and in item number 136615 in men’s plus size. All costumes are identical except for size. The applicable subheading for the Horror Show Ringmaster item numbers 136612, 136614 and 136615 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. 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