The tariff classification of a costume from China and Vietnam.

N325173 April 11, 2022 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Frank D. Gomez 11205 S. La Cienega Blvd. Los Angeles, CA 90045 RE: The tariff classification of a costume from China and Vietnam. Dear Mr. Gomez: In your letter dated March 31, 2022, you requested a tariff classification ruling on behalf of your client, California Costume, Inc. You submitted an adult size costume identified as the Mardi Gras Cape and Crown Set, item number 6222-005, which consists of a cloak which you refer to as a cape and a crown headpiece. The costume is unisex and can be worn to depict the King or the Queen of Mardi Gras. 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 cloak imparts the essential character of the set. The full coverage cloak is made of man-made textile fabric and falls below the knees of the wearer. The cloak features a full front opening with only a string tie for closure at the single-ply collar. The panels of the cloak are stitched with long, loose straight stitching. The bottom hem of the cloak is raw and unfinished. The applicable subheading for the Mardi Gras Cape and Crown Set, item number 6222-005, will be 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. 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