The tariff classification of a costume from Hong Kong, China and Vietnam.

N311508 May 12, 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 a costume from Hong Kong, China and Vietnam. Dear Mr. Gomez: In your letter dated February 18, 2020, you requested a tariff classification ruling on behalf of your client, California Costume, Inc. You have submitted a sample of a costume identified as the Trash Panda costume, item numbers 3120-089 and SP3120-089, which consists of an upper body garment that simulates a barrel when worn, and a 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 upper body garment imparts the essential character, and features large visible, loose overlock stitching at the neck. The sleeve ends and large back opening have raw, unfinished edges with hanging threads. The large back opening closes with small hook and loop tabs. The upper body garment is constructed with long, loose, single needle straight stitched seams. The applicable subheading for the Trash Panda costume, item numbers 3120-089 and SP3120-089 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