CBP Ruling N239510 — The tariff classification of textile costume from China.

Tariff classification

Headings: 9505

GRI rules applied: GRI 3(b)

Product description

The submitted sample is identified as style number CS13-0282, child size, Midnight Shadow Vampire. The costume consists of a long jacket, faux vest front with shirt collar and separate cravat. 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 flimsy jacket. Although the jacket has long sleeves with cuffs and an attached caplet, it has visible loose overlock stitching that is unraveled with hanging threads on the collar, caplet, cuffs, front and bottom of the garment. The sample will be returned as you requested.

CBP rationale

The applicable subheading for style number CS13-0282 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

N239510 March 19, 2013 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of textile costume from China. Dear Ms. Benedetto: In your letter dated March 8, 2013, you requested a tariff classification ruling. The submitted sample is identified as style number CS13-0282, child size, Midnight Shadow Vampire. The costume consists of a long jacket, faux vest front with shirt collar and separate cravat. 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 flimsy jacket. Although the jacket has long sleeves with cuffs and an attached caplet, it has visible loose overlock stitching that is unraveled with hanging threads on the collar, caplet, cuffs, front and bottom of the garment. The sample will be returned as you requested. The applicable subheading for style number CS13-0282 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/. 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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