The tariff classification of costumes from India.

Issued April 17, 2009 by U.S. Customs and Border Protection.

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N0 N057535 (April 17, 2009)

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

GRI rules applied: GRI 3(b)

Product description

You submitted samples of a “Knight Costume” (no item #) and a “Queen Costume” (no item #) that are packaged inside pouches. The “Knight Costume” is a cotton costume set that consists of a tabard and a headpiece. The tabard features a round neckline, full side openings, a partial back opening with a string tie closure and two string tie closures at the side. (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 tabard imparts the essential character of the set. Although the tabard has a well-made neck and a well-made back closure edge, it has loose, visible overlock stitched outer and hem edges and three flimsy string tie closures. The “Queen Costume” is a cotton costume set that consists of a dress and a crown. (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 dress imparts the essential character of the set. The dress is completely flimsy, with a loose, visible overlock stitched neck, two string tie closures and loose, visible overlock stitched closure, hem and outer edges. The matching cotton pouches for each costume measure approximately 10-¼” in length x 7-½” in depth and are considered normal packaging.

CBP rationale

The applicable subheading for the “Knight Costume” and the “Queen 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

N057535 April 17, 2009 CLA-2-95:OT:RR:NC:4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Karen E. Spaid Children’s Group Inc. DBA HearthSong and Magic Cabin 7021 Wolftown-Hood Road Madison, VA 22727 RE: The tariff classification of costumes from India. Dear Ms. Spaid: In your letter dated April 3, 2009, you requested a tariff classification ruling. You submitted samples of a “Knight Costume” (no item #) and a “Queen Costume” (no item #) that are packaged inside pouches. The “Knight Costume” is a cotton costume set that consists of a tabard and a headpiece. The tabard features a round neckline, full side openings, a partial back opening with a string tie closure and two string tie closures at the side. (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 tabard imparts the essential character of the set. Although the tabard has a well-made neck and a well-made back closure edge, it has loose, visible overlock stitched outer and hem edges and three flimsy string tie closures. The “Queen Costume” is a cotton costume set that consists of a dress and a crown. (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 dress imparts the essential character of the set. The dress is completely flimsy, with a loose, visible overlock stitched neck, two string tie closures and loose, visible overlock stitched closure, hem and outer edges. The matching cotton pouches for each costume measure approximately 10-¼” in length x 7-½” in depth and are considered normal packaging. The applicable subheading for the “Knight Costume” and the “Queen 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. 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 (click on "For Business" and then on "Textile, Wool, Fur"). 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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