CBP Ruling N234041 — The tariff classification of a textile costume from China.

Tariff classification

Headings: 9505

GRI rules applied: GRI 3(b)

Product description

You submitted a sample identified as the Child Size Star Wars Storm Trooper Costume, style number 883035, which consists of a polyester jumpsuit, belt and mask. You indicate that the costume will also be imported in Adult Size as style number 888572. 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. Although EVA molded pieces provide some styling, this is a flimsy costume. It has hanging threads and visible, loose overlock stitching at the neck, arms, ankles and closure edges. The jumpsuit is secured with hook and loop tabs.

CBP rationale

The applicable subheading for the Star Wars Storm Trooper 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

N234041 October 22, 2012 CLA-2-95:OT:RR:NC: N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. David DeFina Rubie’s Costume Co., Inc. One Rubie Plaza Richmond Hill, New York 11418 RE: The tariff classification of a textile costume from China. Dear Mr. DeFina: In your letter dated October 3, 2012, you requested a tariff classification ruling. You submitted a sample identified as the Child Size Star Wars Storm Trooper Costume, style number 883035, which consists of a polyester jumpsuit, belt and mask. You indicate that the costume will also be imported in Adult Size as style number 888572. 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. Although EVA molded pieces provide some styling, this is a flimsy costume. It has hanging threads and visible, loose overlock stitching at the neck, arms, ankles and closure edges. The jumpsuit is secured with hook and loop tabs. The applicable subheading for the Star Wars Storm Trooper 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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