The tariff classification of costumes from China.

N311198 July 29, 2020 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Annie Survis Fun.com Inc. 2080 Lookout Drive Mankato, MN 56003 RE: The tariff classification of costumes from China. Dear Ms. Survis: In your letter dated April 13, 2020, you requested a tariff classification ruling. You submitted an adult size sample of a costume identified as the Delightful Dalmatian Costume, item number FUN0428AD, which consists of a jumpsuit and dog collar. It is noted that this costume is currently being sold online under the same item numbers furnished with this request with a much different garment construction. You have indicated that when your current stock sells out, the new merchandise being imported under these same item numbers will comply with the construction as detailed below. This ruling only applies to merchandise with the garment construction as described below. The Delightful Dalmatian Costume, item number FUN0428AD, consists of a long-sleeved hooded jumpsuit and dog collar. 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 loose visible overlock stitching at the back opening, sleeve ends and leg openings. The large back opening is closed with three small hook and loop tabs. The costume is also offered in toddler sizes under item number FUN0428TD, child sizes under item number FUN0428CH and plus sizes under item number FUN0428PL. The construction of all the costumes are exactly the same except for size. The applicable subheading for the adult size Delightful Dalmatian Costume, item number FUN0428AD, toddler sizes as item number FUN0428TD, child sizes as item number FUN0428CH and in plus sizes as item number FUN0428PL 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