The tariff classification of a costume from China and Vietnam.

N332651 May 3, 2023 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Frank D. Gomez World Exchange, Inc. 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 May 2, 2023,  you requested a tariff classification ruling on behalf of your client, California Costume, Inc. The item is an adult size costume identified as the Chaos Clown costume, item number SP5123-133. The costume is said to have the same construction as the child size Chaos Clown costume, item number SP00597, previously ruled on in New York Ruling N303429. The Chaos Clown costume consists of a top, pants and separate collar. 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 top imparts the essential character, and has visible, loose overlock stitching at the neck, raw jagged edges at the arms and hem, thin elastics at the wrists and loose, single straight stitched seams. The top also has a hook and loop tab closure and raw edges at the closure. The applicable subheading for the Chaos Clown costume, item number SP5123-133, 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