CBP Ruling N217558 — The tariff classification of a textile costume from China

Tariff classification

Headings: 9505

GRI rules applied: GRI 3(b)

Product description

You submitted the following sample, which is being returned per your request: The Toddler-Sized Skeleton, identified as item number 6748107, consists of a polyester jumpsuit and hood. 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." The jumpsuit imparts the essential character of the set. It is a black jumpsuit with skeleton bones screen printed on it. The jumpsuit has a hook and loop closure and the ankle, wrist, neck and closure edges have visible, loose overlock stitching.

CBP rationale

The applicable subheading for the Skeleton 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

N217558 June 1, 2012 CLA-2-95:OT:RR:NC: N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Vanessa Vizcarra Paper Magic Group 345 7th Ave., 6th Floor New York, NY 10001 RE: The tariff classification of a textile costume from China Dear Ms. Vizcarra: In your letter dated May 10, 2012, you requested a tariff classification ruling. You submitted the following sample, which is being returned per your request: The Toddler-Sized Skeleton, identified as item number 6748107, consists of a polyester jumpsuit and hood. 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." The jumpsuit imparts the essential character of the set. It is a black jumpsuit with skeleton bones screen printed on it. The jumpsuit has a hook and loop closure and the ankle, wrist, neck and closure edges have visible, loose overlock stitching. The applicable subheading for the Skeleton 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. Information can also be found at the FTC website www.ftc.gov. 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, Thomas J. Russo Director National Commodity Specialist Division

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