CBP Ruling N222070 — 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 Adult-Sized Wicked Jester Costume, identified as item number 6758039, consists of a shirt, pants, mask, hat, and cuffs. It is made of polyester and will be imported adult medium, large and x-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. The shirt has a collar drape which provides some styling but it also has flimsy elastic at the arms; raw edges on the hem, arms, and collar drape; and loose, visible overlock stitching at the closure which is secured with hook and loop tabs.

CBP rationale

The applicable subheading for the Wicked Jester 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

N222070 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 May 29, 2012, you requested a tariff classification ruling. You submitted the following sample, which is being returned per your request: The Adult-Sized Wicked Jester Costume, identified as item number 6758039, consists of a shirt, pants, mask, hat, and cuffs. It is made of polyester and will be imported adult medium, large and x-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. The shirt has a collar drape which provides some styling but it also has flimsy elastic at the arms; raw edges on the hem, arms, and collar drape; and loose, visible overlock stitching at the closure which is secured with hook and loop tabs. The applicable subheading for the Wicked Jester 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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