CBP Ruling N263210 — The tariff classification of a costume from China.

Tariff classification

Headings: 9505

GRI rules applied: GRI 3(b)

Product description

The submitted sample, identified as the child-sized Scare Squad Costume, consists of a dress, fingerless gloves and a pair of pom-poms. 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.” In this case, the flimsy dress imparts the essential character of the set. The short sleeve dress features raw, jagged cut sleeves and hem. The neck and hook and loop back closure have visible loose overlock stitching with hanging threads. The costume will be imported in child sizes medium and large as item numbers 01237023 and 01237031, respectively. The sample will be returned to you as requested.

CBP rationale

The applicable subheading for the child-sized Scare Squad Costume Set 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

N263210 April 13, 2015 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Annalee Mintz Seasonal Visions International Inc. 5701 Hollis Street Emeryville, CA 94608 RE: The tariff classification of a costume from China. Dear Ms. Mintz: In your letter dated March 23, 2015, you requested a tariff classification ruling. The submitted sample, identified as the child-sized Scare Squad Costume, consists of a dress, fingerless gloves and a pair of pom-poms. 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.” In this case, the flimsy dress imparts the essential character of the set. The short sleeve dress features raw, jagged cut sleeves and hem. The neck and hook and loop back closure have visible loose overlock stitching with hanging threads. The costume will be imported in child sizes medium and large as item numbers 01237023 and 01237031, respectively. The sample will be returned to you as requested. The applicable subheading for the child-sized Scare Squad Costume Set 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

View original on CBP CROSS →