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The tariff classification of a textile costume from China.
Issued June 22, 2012 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N221564 (June 22, 2012)
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
GRI rules applied: GRI 3(b)
Product description
You submitted the following sample, which is being returned per your request: The Adult-Sized Haunted Pirate Costume, identified as item number 6748179, consists of a shirt with attached vest, pants, scarf and belt. It is made of polyester and will be imported in adult small, medium and large sizes. 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 shirt imparts the essential character of the set. Although the double layered fabric of the vest, shoulders and neck provide some styling; it only serves to emphasize the shirt’s tattered appearance. There are jagged, raw edges at the vest, collar, shoulders, sleeves and ankles. The elastic at the sleeve is flimsy and the shirt closes with hook and loop tabs. The closure edges have loose overlock stitching.
CBP rationale
The applicable subheading for the Haunted Pirate 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
N221564 June 22, 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 June 5, 2012, you requested a tariff classification ruling. You submitted the following sample, which is being returned per your request: The Adult-Sized Haunted Pirate Costume, identified as item number 6748179, consists of a shirt with attached vest, pants, scarf and belt. It is made of polyester and will be imported in adult small, medium and large sizes. 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 shirt imparts the essential character of the set. Although the double layered fabric of the vest, shoulders and neck provide some styling; it only serves to emphasize the shirt’s tattered appearance. There are jagged, raw edges at the vest, collar, shoulders, sleeves and ankles. The elastic at the sleeve is flimsy and the shirt closes with hook and loop tabs. The closure edges have loose overlock stitching. The applicable subheading for the Haunted Pirate 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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