CBP Ruling N262054 — The tariff classification of costumes from China.

Tariff classification

Headings: 9505

GRI rules applied: GRI 3(b)

Product description

The first submitted sample, identified as the Old Man Costume, item number 5148354, consists of an adult’s pullover and mask. 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 long sleeve pullover with faux vest and bow tie, imparts the essential character of the set. The flimsy pullover features a large back opening with hook and loop tab closure, as well as visible loose overlock stitching with hanging threads around the neck, sleeves, hem, bow tie and back opening. The second submitted sample, identified as the Nerd Costume, item number 5148355, consists of an adult’s pullover and mask. 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 short sleeve pullover with faux bow tie and pocket protector imparts the essential character of the set. The flimsy pullover features a large back opening and visible loose overlock stitching with hanging threads around the neck, sleeves, hem, bow tie and back opening. The third submitted sample, identified as the Ape Costume, item number 5148362, consists of an adult’s pullover, mask and stuffed textile banana. 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 short sleeve pullover imparts the essential character of the set. The flimsy pullover features a large patch of faux fur and visible loose overlock stitching with hang

CBP rationale

The applicable subheading for item number 5148354, item number 5148355 and item number 5148362 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

N262054 March 6, 2015 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Annalee C. Mintz Seasonal Visions International, Inc. 5701 Hollis Street Emeryville, CA 94608 RE: The tariff classification of costumes from China. Dear Ms. Mintz: In your letter dated February 13, 2015, you requested a tariff classification ruling. The first submitted sample, identified as the Old Man Costume, item number 5148354, consists of an adult’s pullover and mask. 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 long sleeve pullover with faux vest and bow tie, imparts the essential character of the set. The flimsy pullover features a large back opening with hook and loop tab closure, as well as visible loose overlock stitching with hanging threads around the neck, sleeves, hem, bow tie and back opening. The second submitted sample, identified as the Nerd Costume, item number 5148355, consists of an adult’s pullover and mask. 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 short sleeve pullover with faux bow tie and pocket protector imparts the essential character of the set. The flimsy pullover features a large back opening and visible loose overlock stitching with hanging threads around the neck, sleeves, hem, bow tie and back opening. The third submitted sample, identified as the Ape Costume, item number 5148362, consists of an adult’s pullover, mask and stuffed textile banana. 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 short sleeve pullover imparts the essential character of the set. The flimsy pullover features a large patch of faux fur and visible loose overlock stitching with hanging threads around the neck, sleeves and hem. The samples will be returned as requested. The applicable subheading for item number 5148354, item number 5148355 and item number 5148362 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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