The tariff classification of costumes from China.

N330199 January 23, 2023 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Liuxian Zhang Pollywog LLC 3116 S. Mill Ave. STE251Tempe, AZ 85282 RE: The tariff classification of costumes from China. Dear Ms. Zhang: In your letter dated January 10, 2023, you requested a tariff classification ruling. The first sample is a child size costume identified as item number 20003-S, Witch Costume Set which consists of a long- sleeved pullover dress and headpiece. General Rule of Interpretation 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 man-made textile dress features large loose overlock stitching on the front and back neckline, with a back opening closed by a small hook and loop tab. Although the dress has some styling, the sleeve ends and hem bottom feature raw, unfinished, jagged cut edges. The back waist features narrow, exposed elastic. The second sample is an adult size unisex costume, identified as the Inflatable Costume with Dinosaur, item number 20131, which consists of an inflatable dinosaur suit, a battery pack, and a battery-powered fan to inflate the costume. When the man-made woven textile air-blown costume is inflated, it makes the wearer appear as if he is riding a dinosaur with illuminated eyes. The applicable subheading for the Witch Costume Set, item number 20003-S and the Inflatable Costume with Dinosaur, item number 20131, 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 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 and Border Protection 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, please contact National Import Specialist Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division