CBP Ruling N268755 — 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 style number DF-10819, the Superhero Cape Kit, consists of a child size cape, arm covers and an eye 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.” In this case, the flimsy cape imparts the essential character of the set. The flimsy cape is composed of a single layer of fabric and features loose overlock stitching with hanging threads around the front and hem. The front of the cape also has a single hook and loop tab closure at the neck.

CBP rationale

The applicable subheading for style number DF-10819 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

N268755 September 18, 2015 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Rajpal Singh Saum Accessories Inc. 1251-L South Beach Blvd. La Habra, CA 90631 RE: The tariff classification of a costume from China. Dear Mr. Singh: In your letter dated September 10, 2015, you requested a tariff classification ruling. The submitted sample, identified as style number DF-10819, the Superhero Cape Kit, consists of a child size cape, arm covers and an eye 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.” In this case, the flimsy cape imparts the essential character of the set. The flimsy cape is composed of a single layer of fabric and features loose overlock stitching with hanging threads around the front and hem. The front of the cape also has a single hook and loop tab closure at the neck. The applicable subheading for style number DF-10819 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

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