CBP Ruling N245697 — The tariff classification of textile costumes from China and Vietnam.

Tariff classification

Headings: 9505

GRI rules applied: GRI 3(b)

Product description

You submitted a sample of a Saint Joseph Costume, which consists of a robe and a head wrap. The costume will be imported in a child size (item # 00439) and an adult size (item # 01317) that are constructed the same except for size. 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 robe. The robe has visible loose overlock stitching at the neck, and raw edges at the sleeves, front panel, hem, and belt ties. The robe also has a string tie closure.

CBP rationale

The applicable subheading for item numbers 00439 and 01317 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

N245697 September 5, 2013 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Amy Hess World Exchange, Inc. 8840 Bellanca Avenue, Ste 3 Los Angeles, CA 90045 RE: The tariff classification of textile costumes from China and Vietnam. Dear Ms. Hess: In your letter dated August 27, 2013, on behalf of California Costumes, Inc., you requested a tariff classification ruling. You submitted a sample of a Saint Joseph Costume, which consists of a robe and a head wrap. The costume will be imported in a child size (item # 00439) and an adult size (item # 01317) that are constructed the same except for size. 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 robe. The robe has visible loose overlock stitching at the neck, and raw edges at the sleeves, front panel, hem, and belt ties. The robe also has a string tie closure. The applicable subheading for item numbers 00439 and 01317 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, Myles B. Harmon Acting Director National Commodity Specialist Division

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