The tariff classification of a costume from China and Vietnam.

N324994 March 29, 2022 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Frank D. Gomez World Exchange, Inc.11205 S. La Cienega BlvdLos Angeles, CA 90045 RE: The tariff classification of a costume from China and Vietnam. Dear Mr. Gomez: In your letter dated March 23, 2022, you requested a tariff classification ruling on behalf of your client, California Costume, Inc. You submitted a detailed description of the adult plus size costume identified as Golden Goddess, item number 8022-090. The costume is said to have the same construction as the adult size Golden Goddess costume, item numbers 5021-167 and SP5021-167, previously ruled on in New York Ruling Letter N321208. The Golden Goddess costume consists of a pullover dress, shoulder drape, sash with rope ties and a headpiece. 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 sleeveless dress imparts the essential character of the set. The one shoulder dress is made of man-made knit fabric and features a single flimsy strap at the opposite shoulder, decorated with textile leaf shapes. The hem bottom is raw and unfinished. The entire dress is constructed with long, loose straight stitching. The applicable subheading for the Golden Goddess costume, item number 8022-090, 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, 600 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