CBP Ruling N250721 — 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 item number 3840, identified as a child-size Delta Force Costume, which consists of a jumpsuit, a vest, a helmet, a fake gun and two fake grenades. 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 long-sleeved jumpsuit, which is constructed of 100% polyester knitted fabric. The single-layer jumpsuit has loose single straight stitching and a large back opening that even when closed with hook and loop tabs, has significant gapping. The closure edge is raw. Your sample will be retuned as requested.

CBP rationale

The applicable subheading for item number 3840 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

N250721 March 11, 2014 CLA-2-61:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Jaclyn Groff LF Products Pte Ltd DBA Palamon International 702 SE 5th Street Suite 20 Bentonville, AR 72712 RE: The tariff classification of a costume from China. Dear Ms. Groff: In your letter dated February 19, 2014, you requested a tariff classification ruling. You submitted a sample of item number 3840, identified as a child-size Delta Force Costume, which consists of a jumpsuit, a vest, a helmet, a fake gun and two fake grenades. 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 long-sleeved jumpsuit, which is constructed of 100% polyester knitted fabric. The single-layer jumpsuit has loose single straight stitching and a large back opening that even when closed with hook and loop tabs, has significant gapping. The closure edge is raw. Your sample will be retuned as requested. The applicable subheading for item number 3840 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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