The tariff classification of a costume from China.
Issued June 21, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
GRI rules applied: GRI 3(b)
Product description
The submitted sample, a Princess Leia™ Slave Costume, identified as style number 888611, consists of a bra-style top, a lower body garment resembling a brief with an attached skirt, a choker, an armband and headpieces. 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 bra-style top, which is constructed of polyester with an attached bronze-colored plastic overlay that is insecurely held to the fabric with sporadic stitching. The bra-style top covers the upper torso and is not designed to provide support. It has spaghetti straps with raw edges at the arms and loose hanging threads at the cups. The bra-style top has a hook and loop tab closure. The sample will be returned per your request.
CBP rationale
The applicable subheading for style number 888611will 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
N242727 June 21, 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 June 3, 2013, you requested a tariff classification ruling. The submitted sample, a Princess Leia™ Slave Costume, identified as style number 888611, consists of a bra-style top, a lower body garment resembling a brief with an attached skirt, a choker, an armband and headpieces. 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 bra-style top, which is constructed of polyester with an attached bronze-colored plastic overlay that is insecurely held to the fabric with sporadic stitching. The bra-style top covers the upper torso and is not designed to provide support. It has spaghetti straps with raw edges at the arms and loose hanging threads at the cups. The bra-style top has a hook and loop tab closure. The sample will be returned per your request. The applicable subheading for style number 888611will 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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