CBP Ruling N292060 — The tariff classification of a costume from China, Taiwan, India and Vietnam.

Tariff classification

Headings: 9505

GRI rules applied: GRI 3(b)

Product description

You have submitted a sample, identified as the child-sized Smoldering Reaper Costume, item number 135682, which consists of a long, knitted, man-made fiber robe, a chest panel, 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 long sleeved, hooded robe imparts the essential character of the set. The robe features raw, tattered edges with hanging threads on the hood, closure, sleeve and hem edges. The costume will also be imported under item number 135683 for teen size, 135684 for adult size and 135685 for plus size.

CBP rationale

The applicable subheading for item numbers 135682, 135683, 135684 and 135685 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

N292060 November 22, 2017 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 November 3, 2017, you requested a tariff classification ruling. You have submitted a sample, identified as the child-sized Smoldering Reaper Costume, item number 135682, which consists of a long, knitted, man-made fiber robe, a chest panel, 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 long sleeved, hooded robe imparts the essential character of the set. The robe features raw, tattered edges with hanging threads on the hood, closure, sleeve and hem edges. The costume will also be imported under item number 135683 for teen size, 135684 for adult size and 135685 for plus size. The applicable subheading for item numbers 135682, 135683, 135684 and 135685 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. 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, Steven A. Mack Director National Commodity Specialist Division

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