CBP Ruling N276504 — 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 item number CS17-0092, the Captain Cutie Costume, consists of a toddler size, long-sleeved top, pants and a headpiece composed of man-made textile material. 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 top with a front closure imparts the essential character of the set. The top resembles a pirate jacket with faux shirt front, and features large, visible loose overlock stitching with hanging threads on the faux shirt front and hem. The front closure and the faux front belt have small hook and loop tabs. Your sample will be returned as requested.

CBP rationale

The applicable subheading for item CS17-0092 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

N276504 June 30, 2016 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of a costume from China. Dear Ms. Benedetto: In your letter dated May 25, 2016, but received on June 10, 2016, you requested a tariff classification ruling. The submitted sample, identified as item number CS17-0092, the Captain Cutie Costume, consists of a toddler size, long-sleeved top, pants and a headpiece composed of man-made textile material. 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 top with a front closure imparts the essential character of the set. The top resembles a pirate jacket with faux shirt front, and features large, visible loose overlock stitching with hanging threads on the faux shirt front and hem. The front closure and the faux front belt have small hook and loop tabs. Your sample will be returned as requested. The applicable subheading for item CS17-0092 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, Steven A. Mack Director National Commodity Specialist Division

View original on CBP CROSS →