CBP Ruling N240566 — The tariff classification of a costume from China.

Tariff classification

Headings: 9505

GRI rules applied: GRI 3(b)

Product description

You submitted a sample of a child size Angel Costume, identified as style number 881931. Although the advertising insert accompanying the sample depicts a girl wearing a white dress, a waist sash, a halo headband, a pair of wings and holding a wand, the wings and wand are not included with the costume and are sold separately. 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 white dress. The pull-on dress extends below the knee and has visible loose overlock stitching at the neck and raw edges at the hem. The sample is being returned per your request.

CBP rationale

a wand, the wings and wand are not included with the costume and are sold separately. 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 white dress. The pull-on dress extends below the knee and has visible loose overlock stitching at the neck and raw edges at the hem. The sample is being returned per your request. The applicable subheading for style number 881931 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.

Full text

N240566 April 11, 2013 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, NY 11418 RE: The tariff classification of a costume from China. Dear Mr. DeFina: In your letter dated April 5, 2013, you requested a tariff classification ruling. You submitted a sample of a child size Angel Costume, identified as style number 881931. Although the advertising insert accompanying the sample depicts a girl wearing a white dress, a waist sash, a halo headband, a pair of wings and holding a wand, the wings and wand are not included with the costume and are sold separately. 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 white dress. The pull-on dress extends below the knee and has visible loose overlock stitching at the neck and raw edges at the hem. The sample is being returned per your request. The applicable subheading for style number 881931 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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