CBP Ruling K83746 — The tariff classification of costumes from China.

Tariff classification

Headings: 9505

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

Product description

You submitted photographs of an assortment of a “Disguise Kit” identified as item number 10044. The assortment consists of 6 masks that cover the upper half of the face and depict a skull, a devil, and 4 ghouls in assorted colors that are made of plastic, and two vials of make-up. The articles are packaged together on a hanging blister card. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. The “Disguise Kit” is considered to be a set for tariff classification purposes. No single component (mask or make-up) imparts the essential character, so the set will be classified in accordance with GRI 3(c). In this set, the heading for the mask (9505) appears last in numerical order among the competing headings (mask, 9505, make-up, 3304) which equally merit consideration.

CBP rationale

The applicable subheading for the “Disguise Kit” assortment identified as item number 10044 will be 9505.90.6000, 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.

Full text

NY K83746 March 17, 2004 CLA-2-95:RR:NC:SP:225 K83746 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Randy Williams Seasons USA, Inc. 18644 E. Powers Lane Aurora, CO 80015 RE: The tariff classification of costumes from China. Dear Mr. Williams: In your letter dated March 4, 2004, you requested a tariff classification ruling. You submitted photographs of an assortment of a “Disguise Kit” identified as item number 10044. The assortment consists of 6 masks that cover the upper half of the face and depict a skull, a devil, and 4 ghouls in assorted colors that are made of plastic, and two vials of make-up. The articles are packaged together on a hanging blister card. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. The “Disguise Kit” is considered to be a set for tariff classification purposes. No single component (mask or make-up) imparts the essential character, so the set will be classified in accordance with GRI 3(c). In this set, the heading for the mask (9505) appears last in numerical order among the competing headings (mask, 9505, make-up, 3304) which equally merit consideration. The applicable subheading for the “Disguise Kit” assortment identified as item number 10044 will be 9505.90.6000, 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.” 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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