The tariff classification of a Spider-Man Alternative Costume Set from China.
Issued October 22, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
GRI rules applied: GRI 3(b)
Product description
The Spider-Man Alternative Costume Set, style number 21287DIS, consists of a pullover and a mask. 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 knitted 100% polyester pullover imparts the essential character of the set. Although the black and red pullover has tightly stitched interior seams, it also has a loose, visible overlock stitched neck, and loose, visible overlock stitched and/or visible raw edges. The sample will be returned to you as requested.
CBP rationale
The applicable subheading for the Spider-Man Alternative Costume Set 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
N127635 October 22, 2010 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Luz Guzman Disguise, Inc. 12120 Kear Place Poway, CA 92064 RE: The tariff classification of a Spider-Man Alternative Costume Set from China. Dear Ms. Guzman: In your letter dated September 22, 2010, you requested a tariff classification ruling. The Spider-Man Alternative Costume Set, style number 21287DIS, consists of a pullover and a mask. 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 knitted 100% polyester pullover imparts the essential character of the set. Although the black and red pullover has tightly stitched interior seams, it also has a loose, visible overlock stitched neck, and loose, visible overlock stitched and/or visible raw edges. The sample will be returned to you as requested. The applicable subheading for the Spider-Man Alternative Costume Set 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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