CBP Ruling N010962 — The tariff classification of a flimsy costume from China.

Tariff classification

Headings: 9505

GRI rules applied: GRI 3(b)

Product description

The submitted Styles 6609 FEL- 6613 FEL, Spider-Man Costume, consists of a jumpsuit, hood, and/or gloves and boot covers (red) constructed of knit 100% polyester fabric. The jumpsuit features padded arms and torso, a stylized waist, but has a flimsy, loose single stitched neck and waist, loose stitched overlocked seams, a flimsy hook and loop tab closure, and flimsy visible loose overlock stitched edges at the arms, ankles and closure. The costume is considered flimsy. 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 jumpsuit imparts the essential character of the set.

CBP rationale

The applicable subheading for styles 6609 FEL- 6613 FEL, Spider-Man Costume, 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

N010962 May 11, 2007 CLA-2-95:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Maria Johnson Disguise, Inc.11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of a flimsy costume from China. Dear Ms. Johnson: In your letter dated April 30, 2007, you requested a tariff classification ruling. The submitted Styles 6609 FEL- 6613 FEL, Spider-Man Costume, consists of a jumpsuit, hood, and/or gloves and boot covers (red) constructed of knit 100% polyester fabric. The jumpsuit features padded arms and torso, a stylized waist, but has a flimsy, loose single stitched neck and waist, loose stitched overlocked seams, a flimsy hook and loop tab closure, and flimsy visible loose overlock stitched edges at the arms, ankles and closure. The costume is considered flimsy. 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 jumpsuit imparts the essential character of the set. The applicable subheading for styles 6609 FEL- 6613 FEL, Spider-Man Costume, 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/. 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. 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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