The tariff classification of a costume from Hong Kong, Vietnam and China.
Issued July 15, 2020 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
GRI rules applied: GRI 3(b)
Product description
You submitted a sample of an adult plus size costume identified as Creepy Scarecrow, item # 8020-133, SP 8020-133, which consists of a pullover robe, a hat, a rope waist tie and a collar. 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 robe imparts the essential character and is constructed with loose, single straight stitched seams. The neck, sleeves and hemline of the robe have raw, unfinished, jagged cut edges.
CBP rationale
The applicable subheading for item # 8020-133, SP 8020-133, Creepy Scarecrow costume 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
N313084 July 15, 2020 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Frank Gomez World Exchange, Inc. 11205 S. La Cienega Blvd. Los Angeles, CA 90045 RE: The tariff classification of a costume from Hong Kong, Vietnam and China. Dear Mr. Gomez: In your letter dated May 28, 2020, you requested a tariff classification ruling on behalf of your client, California Costumes, Inc. You submitted a sample of an adult plus size costume identified as Creepy Scarecrow, item # 8020-133, SP 8020-133, which consists of a pullover robe, a hat, a rope waist tie and a collar. 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 robe imparts the essential character and is constructed with loose, single straight stitched seams. The neck, sleeves and hemline of the robe have raw, unfinished, jagged cut edges. The applicable subheading for item # 8020-133, SP 8020-133, Creepy Scarecrow costume 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. 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
More rulings on the same tariff codes
The tariff classification of a costume from China and Vietnam.
The tariff classification of a “Disney Princess Set” from China
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of patriotic wall signs from China
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →