The tariff classification of textile costumes from China.
Issued December 17, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
GRI rules applied: GRI 3(b)
Product description
You submitted the following samples, which are being returned per your request: The child size unisex Surgeon Costume, composed of 90% polyester knit and 10% propene polymer, consists of a shirt, pants, head cover and stethoscope. The costume will be imported in three sizes; x small, item number 5142043; small, item number 5142044; and medium, item number 5142045. 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 essential character is imparted by the shirt. Although the shirt has a faux pocket and well made-neck, it is a flimsy costume that closes with hook and loop tabs and has loose overlock stitching at the arms, hem, and closure edge The child sized Alien Boy Costume, composed of 90% polyester knit and 10% ethylene vinyl acetate, consists of a robe and mask. The costume will be imported in three sizes; small, item number 5144161; medium, item number 5144162; and large, 5144163. 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 robe imparts the essential character of the set. Although the costume has some styling, this costume has raw edges at the hem and hood edge, visible loose overlock stitching at the arms and closure edge and is secured with hook and loop tabs. The Adult Fresh Kill Kyle Costume, composed of 85% polyester woven, 5% cotton and 10% EVA, consists of a coat, false shirt front and pants. The coat and false shirt front have PVC wounds. The costume will be imported in two adult sizes; medium, item number 5148262; and large, item number 5148263. GRI 3(b) is applicable when goods
CBP rationale
The applicable subheading for the Surgeon, Alien Boy and Adult Fresh Kill Kyle Costumes 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
N236078 December 17, 2012 CLA-2-95:OT:RR:NC: N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Paulina Dong Seasonal Visions International, Inc. 1368 Park Avenue Emeryville, CA 94608 RE: The tariff classification of textile costumes from China. Dear Ms. Dong: In your letter dated November 20, 2012, you requested a tariff classification ruling. You submitted the following samples, which are being returned per your request: The child size unisex Surgeon Costume, composed of 90% polyester knit and 10% propene polymer, consists of a shirt, pants, head cover and stethoscope. The costume will be imported in three sizes; x small, item number 5142043; small, item number 5142044; and medium, item number 5142045. 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 essential character is imparted by the shirt. Although the shirt has a faux pocket and well made-neck, it is a flimsy costume that closes with hook and loop tabs and has loose overlock stitching at the arms, hem, and closure edge The child sized Alien Boy Costume, composed of 90% polyester knit and 10% ethylene vinyl acetate, consists of a robe and mask. The costume will be imported in three sizes; small, item number 5144161; medium, item number 5144162; and large, 5144163. 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 robe imparts the essential character of the set. Although the costume has some styling, this costume has raw edges at the hem and hood edge, visible loose overlock stitching at the arms and closure edge and is secured with hook and loop tabs. The Adult Fresh Kill Kyle Costume, composed of 85% polyester woven, 5% cotton and 10% EVA, consists of a coat, false shirt front and pants. The coat and false shirt front have PVC wounds. The costume will be imported in two adult sizes; medium, item number 5148262; and large, item number 5148263. 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 jacket imparts the essential character of the set. Although the PVC wound and white cuffs provide styling, the flimsy jacket is poorly constructed with raw edges and loose hanging threads at the hem, sleeves, cuffs and front of the jacket. The applicable subheading for the Surgeon, Alien Boy and Adult Fresh Kill Kyle Costumes 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/. of certain costumes as flimsy or well-made) which is currently before Headquarters. 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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