CBP Ruling N292595 — 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 adult size Skeleboner Costume, item number 131364, which consists of a jumpsuit, a hooded skeletal mask, and gloves. 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 single-layer jumpsuit imparts the essential character of the set. It features a skeletal design on the front, raw cuffs, a hook and loop tab closure and raw closure edges. An attached pump can be used to inflate a skeletal penis attached to the jumpsuit. The costume will also be imported in a plus size under item number 131365.

CBP rationale

The applicable subheading for item numbers 131364 and 131365 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

N292595 December 20, 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 22. 2017, you requested a tariff classification ruling. You have submitted a sample, identified as the adult size Skeleboner Costume, item number 131364, which consists of a jumpsuit, a hooded skeletal mask, and gloves. 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 single-layer jumpsuit imparts the essential character of the set. It features a skeletal design on the front, raw cuffs, a hook and loop tab closure and raw closure edges. An attached pump can be used to inflate a skeletal penis attached to the jumpsuit. The costume will also be imported in a plus size under item number 131365. The applicable subheading for item numbers 131364 and 131365 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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