N274367 N2 Ruling Active

The tariff classification of a costume from China.

Issued April 20, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

GRI rules applied: GRI 3(b)

Product description

The submitted sample, identified as the adult size Bluddy Convict Costume, consists of a long sleeved jumpsuit, collar with chains, wrist cuffs, fingerless gloves and a 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 flimsy jumpsuit, which is constructed of knit 100% polyester fabric, imparts the essential character of the set. The jumpsuit has raw edges on the sleeves and large, visible, loose overlock stitching with hanging threads on the neck and pant legs. The jumpsuit also features a large back closure with large, visible, loose overlock stitching with hanging threads that is closed by small hook and loop tabs. The costume will be imported under item numbers 5148462 in adult size medium and item number 5148463 in adult size large.

CBP rationale

The applicable subheading for the Bluddy Convict Costume 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

N274367 April 20, 2016 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Lois Lyons Seasonal Visions International, Inc. 5701 Hollis Street Emeryville, CA 94608 RE: The tariff classification of a costume from China. Dear Ms. Lyons: In your letter dated February 22, 2016, but received on March 31, 2016, you requested a tariff classification ruling. The submitted sample, identified as the adult size Bluddy Convict Costume, consists of a long sleeved jumpsuit, collar with chains, wrist cuffs, fingerless gloves and a 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 flimsy jumpsuit, which is constructed of knit 100% polyester fabric, imparts the essential character of the set. The jumpsuit has raw edges on the sleeves and large, visible, loose overlock stitching with hanging threads on the neck and pant legs. The jumpsuit also features a large back closure with large, visible, loose overlock stitching with hanging threads that is closed by small hook and loop tabs. The costume will be imported under item numbers 5148462 in adult size medium and item number 5148463 in adult size large. The applicable subheading for the Bluddy Convict Costume 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/current. 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 (click on “For Business” and then on “Textile, Wool, Fur”). 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →