CLA-2-95:OT:RR:NC:N4:425

Mr. Frank Gomez
World Exchange, Inc.
11205 S. La Cienega Blvd.
Los Angeles, CA 90045

RE: The tariff classification of a costume from Hong Kong, China and Vietnam.

Dear Mr. Gomez:

In your letter dated August 25, 2021, you requested a tariff classification ruling on behalf of your client, California Costume, Inc.

You have submitted a costume identified as the adult size, Happy Easter Bunny, item number 5221-001 which consists of overalls, a pullover top, a mask with ears, a bowtie, shoe covers and mittens. 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 overalls impart the essential character of the set and have no pockets or lining and are constructed with long loose straight stitching. The leg openings are finished with large, visible, loose overlock stitches. The overalls have adjustable straps, which are loosely attached in the front, unsuitable for repeated wear. The costume will also be imported in plus sizes as item number 5221-001PLUS.

The applicable subheading for the Happy Easter Bunny costume, item numbers 5221-001 and 5221-001PLUS, 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, 6th and 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 sandra.carlson@cbp.dhs.gov.

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division