CBP Ruling N162355 — The tariff classification of a costume from China.

Tariff classification

Headings: 9505

GRI rules applied: GRI 3(b)

Product description

You submitted a sample of an Ultimate Party Animal costume, which consists of a textile top with the printed words, “Ultimate Party Animal”, shorts, a simian mask, a utility-type nylon belt that has slots for holding canned beverages, and one shot glass that are packaged together for retail sale as a set. 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 top imparts the essential character of the set. The top is overwhelmingly flimsy, with a raw neck, loose stitched seams, a hook and loop tab closure, loose overlock stitched arms and hem and a raw closure edge.

CBP rationale

canned beverages, and one shot glass that are packaged together for retail sale as a set. 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 top imparts the essential character of the set. The top is overwhelmingly flimsy, with a raw neck, loose stitched seams, a hook and loop tab closure, loose overlock stitched arms and hem and a raw closure edge. You state that Ultimate Party Animal costume will be imported in an adult size, identified as style 130464Q, and a plus size, identified as style 130465Q. The applicable subheading for the Ultimate Party Animal 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 the 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. Information can also be found at the FTC website www.ftc.gov (click on “For Business” and then on “Textile, Wool, Fur”).

Full text

N162355 May 6, 2011 CLA-2-95:RR:OT:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Irene Tsiavos Fun?World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a costume from China. Dear Ms. Tsiavos: In your letter dated March 28, 2011, you requested a tariff classification ruling. You submitted a sample of an Ultimate Party Animal costume, which consists of a textile top with the printed words, “Ultimate Party Animal”, shorts, a simian mask, a utility-type nylon belt that has slots for holding canned beverages, and one shot glass that are packaged together for retail sale as a set. 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 top imparts the essential character of the set. The top is overwhelmingly flimsy, with a raw neck, loose stitched seams, a hook and loop tab closure, loose overlock stitched arms and hem and a raw closure edge. You state that Ultimate Party Animal costume will be imported in an adult size, identified as style 130464Q, and a plus size, identified as style 130465Q. The applicable subheading for the Ultimate Party Animal 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 the 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. Information can also be found at the FTC website www.ftc.gov (click on “For Business” and then on “Textile, Wool, Fur”). 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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