CBP Ruling N275360 — The tariff classification of a costume from China, Taiwan, India and Vietnam.

Tariff classification

Headings: 9505

GRI rules applied: GRI 3(b)

Product description

The submitted sample, identified as item number 115341, the Infant/Toddler Size Time Out Tot Costume, consists of a long-sleeved, man-made, knitted textile jumpsuit and a cap. 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 imparts the essential character of the set. The jumpsuit features raw, unfinished edges on the sleeves and pant legs, and has large, visible, loose overlock stitching on the neck, back closure and leg inseams. The back closure and leg inseams are closed with small hook and loop tabs.

CBP rationale

The applicable subheading for item number 115341 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

N275360 May 11, 2016 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a costume from China, Taiwan, India and Vietnam. Dear Ms. Tsiavos: In your letter dated April 18, 2016, you requested a tariff classification ruling. The submitted sample, identified as item number 115341, the Infant/Toddler Size Time Out Tot Costume, consists of a long-sleeved, man-made, knitted textile jumpsuit and a cap. 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 imparts the essential character of the set. The jumpsuit features raw, unfinished edges on the sleeves and pant legs, and has large, visible, loose overlock stitching on the neck, back closure and leg inseams. The back closure and leg inseams are closed with small hook and loop tabs. The applicable subheading for item number 115341 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 https://hts.usitc.gov/current. 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

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