CBP Ruling N007705: The tariff classification of a flimsy costume from China

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N0 N007705 (March 12, 2007)

Tariff classification

Headings: 9505

GRI rules applied: GRI 3(b)

Product description

The submitted sample, AKUMA Costume Set, item #’s 6801074A-S, 6801075B-M, 6801748C-L, consists of a tunic, pants, boxing gloves, robe belt, necklace and wig. The tunic and pants are made of knit 100% polyester fabric. The sleeveless tunic has a full front opening and trim on each side down the front and a slit on each side. The flimsy pants have an elasticized waist. The tunic is flimsy with a flimsy neckline, seams and edges. The Akuma Costume Set will also be imported in size small (6801074A-S), size medium (6801075B-M) and size large (6801748C-L). General Rule of Interpretation (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." In this case, the tunic imparts the essential character of the set.

CBP rationale

The applicable subheading for the AKUMA Costume Set, item #’s 6801074A-S, 6801075B-M, 6801748C-L 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.

Full text

N007705 March 12, 2007 CLA-2-95:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Lane Fragomeli Paper Magic Group, Halloween Division 345 7th AVE 6 FLOOR New York, NY 10001 RE: The tariff classification of a flimsy costume from China Dear Mr. Fragomeli: In your letter dated February 16, 2007 you requested a tariff classification ruling. The submitted sample, AKUMA Costume Set, item #’s 6801074A-S, 6801075B-M, 6801748C-L, consists of a tunic, pants, boxing gloves, robe belt, necklace and wig. The tunic and pants are made of knit 100% polyester fabric. The sleeveless tunic has a full front opening and trim on each side down the front and a slit on each side. The flimsy pants have an elasticized waist. The tunic is flimsy with a flimsy neckline, seams and edges. The Akuma Costume Set will also be imported in size small (6801074A-S), size medium (6801075B-M) and size large (6801748C-L). General Rule of Interpretation (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." In this case, the tunic imparts the essential character of the set. The applicable subheading for the AKUMA Costume Set, item #’s 6801074A-S, 6801075B-M, 6801748C-L 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Wayne Kessler at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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