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

N312748 June 29, 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 May 28, 2020, you requested a tariff classification ruling on behalf of your client California Costume, Inc. You submitted a detailed description of the adult plus size Nightmare Clown costume, item numbers 8120-132 and SP8120-132. The costume is said to be exactly the same construction as the adult size Nightmare Clown costume, item number 01283 and child size, item number 00358, previously ruled on in New York Ruling Letter N301573. The Nightmare Clown costume consists a top, pull-on pants, a collar, and a mask. 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 textile top imparts the essential character, and has large, visible, loose overlock stitching at the neck, loose, single straight stitched seams, and raw, jagged edges at the arms. The garment also has thin elastic at the wrists, a hook and loop tab closure, and visible, loose overlock stitched closure edges. The adult, child and adult plus size Nightmare Clown are constructed the same except for size. The applicable subheading for the Nightmare Clown costume item numbers 8120-132 and SP8120-132 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