CBP Ruling N312600 — The tariff classification of a costume from China, Hong Kong and Vietnam.

Tariff classification

Headings: 9505

GRI rules applied: GRI 3(b)

Product description

You submitted a sample identified as the child size Amelia Kit costume, item number PC3020-140, which consists of a textile jacket, scarf and googles. 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 jacket imparts the essential character and features single straight stitched seams, large, visible, loose overlock stitches at the neck and raw, unfinished edges on the sleeves. The front opening is closed with small hook and loop patches.

CBP rationale

The applicable subheading for the Amelia Kit costume, item number PC3020-140 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

N312600 August 3, 2020 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Tress Galzote World Exchange Inc. 11205 S. La Cienega Blvd. Los Angeles, CA 90045 RE: The tariff classification of a costume from China, Hong Kong and Vietnam. Dear Ms. Galzote: In your letter dated June 18, 2020, you requested a tariff classification ruling on behalf of your client, California Costume, Inc. You submitted a sample identified as the child size Amelia Kit costume, item number PC3020-140, which consists of a textile jacket, scarf and googles. 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 jacket imparts the essential character and features single straight stitched seams, large, visible, loose overlock stitches at the neck and raw, unfinished edges on the sleeves. The front opening is closed with small hook and loop patches. The applicable subheading for the Amelia Kit costume, item number PC3020-140 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 the 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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