The tariff classification of a costume from China.

N345288 January 30, 2025 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Kim Benedetto Seasons USA Inc 2041 Genesee StreetUtica, NY 13501 RE:  The tariff classification of a costume from China. Dear Ms. Benedetto: In your letter dated January 21, 2025, you requested a tariff classification ruling. You submitted a sample of an adult size costume identified as the Adult Size Bumble Bee Costume For Halloween, style number OEM25-0724, which consists of a hooded, man-made knitted textile, thigh-length pullover top with permanently attached wire frame wings and novelty honeycomb printed eyeglasses. 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 knitted textile plush top provides the essential character of the set and features long man-made knitted textile sleeves with large, visible, loose overlock stitching. Although the garment has a lining, the flimsy seams were open, exposing the seams of the plush outer shell which are stitched with long, loose straight stitching. The garment features a permanently attached stuffed stinger in back and stuffed wire antennae on the hood. The very deep back opening is closed with only three small hook and loop fastener tabs which do not prevent gapping. The depth of the back opening does not provide modesty. The large permanently attached wire frame wings and antennae would preclude care for repeated wear. The applicable subheading for the Adult Size Bumble Bee Costume For Halloween, style number OEM25-0724, 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/. 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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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