CBP Ruling A83708 — The tariff classification of an "instant" Santa costume from China

Tariff classification

Headings: 9505

GRI rules applied: GRI 3(a), GRI 3(b), GRI 3(c)

Product description

The submitted sample known as "Instant Santa", item #960303, consists of a Santa hat, white beard, and wire eyeglass frames. The red hat depicts a traditional Santa Claus hat with an imitation white fur trim and tassel, however, this one has the added feature of long white hair sewn around the rim. The beard attaches to the face via two elastic loops which fit around an individual's ears. Gold wire eyeglass frames are void of lenses. Designed as "one size fits all", the costume will be imported in a sealed plastic bag with a cardboard insert that illustrates a person wearing the product. The "Instant Santa" costume is considered a set for classification purposes which is prima facie classifiable under two headings: 9505.10.5020 which provides for articles for Christmas festivities, other, and 9505.90.6090 which provides for festive, carnival or other entertainment articles, other. Classification is based upon the General Rules of Interpretation (GRI). When taken in succession, we are guided by GRI 3(a) which states that "when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods". GRI 3(b) states in part that "goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character". However, in this case, an essential character determination cannot be made between the article's strong association with Christmas and its inherent capability to function as a costume. Therefore, the item will be classified according to GRI 3(c) which states "when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration". By application of GRI 3

CBP rationale

The applicable subheading for the "Instant Santa" costume, item #960303, will be 9505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other: other.

Full text

NY A83708 June 11, 1996 CLA-2-95:RR:NC:FC: 225 A83708 CATEGORY: Classification TARIFF NO.: 9505.90.6090 Mr. Michael Rosbach Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of an "instant" Santa costume from China Dear Mr. Rosbach: In your letter dated May 14, 1996, you requested a tariff classification ruling. The submitted sample known as "Instant Santa", item #960303, consists of a Santa hat, white beard, and wire eyeglass frames. The red hat depicts a traditional Santa Claus hat with an imitation white fur trim and tassel, however, this one has the added feature of long white hair sewn around the rim. The beard attaches to the face via two elastic loops which fit around an individual's ears. Gold wire eyeglass frames are void of lenses. Designed as "one size fits all", the costume will be imported in a sealed plastic bag with a cardboard insert that illustrates a person wearing the product. The "Instant Santa" costume is considered a set for classification purposes which is prima facie classifiable under two headings: 9505.10.5020 which provides for articles for Christmas festivities, other, and 9505.90.6090 which provides for festive, carnival or other entertainment articles, other. Classification is based upon the General Rules of Interpretation (GRI). When taken in succession, we are guided by GRI 3(a) which states that "when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods". GRI 3(b) states in part that "goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character". However, in this case, an essential character determination cannot be made between the article's strong association with Christmas and its inherent capability to function as a costume. Therefore, the item will be classified according to GRI 3(c) which states "when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration". By application of GRI 3(c) the heading which occurs last is the provision for festive, carnival or other entertainment articles, other. The applicable subheading for the "Instant Santa" costume, item #960303, will be 9505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other: other. The rate of duty will be free. 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 Alice J. Wong at 212-466-5538. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division

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