CBP Ruling N320163 — The tariff classification of a costume from China, Taiwan, India and Vietnam.

Tariff classification

Headings: 9505

GRI rules applied: GRI 3(b)

Product description

The submitted sample is a child size costume identified as a Girl’s Racoon Tutu Kit, item number 96931R, which consists of a tutu, tail, headband and mitts. 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 three-layer tutu imparts the essential character to the set and features an exposed elastic waist band joined with large, loose single straight stitches. The skirt features raw, unfinished edges on the outer layers and large, visible, loose overlock stitching on the bottom layer. The tail attaches to the skirt with a small hook and loop patch.

CBP rationale

The applicable subheading for the Girl’s Racoon Tutu Kit costume, item number 96931R 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

N320163 July 1, 2021 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. TC Li Fun World Division of Easter Unlimited, Inc. 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a costume from China, Taiwan, India and Vietnam. Dear Mr. Li: In your letter dated June 17, 2021, you requested a tariff classification ruling. The submitted sample is a child size costume identified as a Girl’s Racoon Tutu Kit, item number 96931R, which consists of a tutu, tail, headband and mitts. 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 three-layer tutu imparts the essential character to the set and features an exposed elastic waist band joined with large, loose single straight stitches. The skirt features raw, unfinished edges on the outer layers and large, visible, loose overlock stitching on the bottom layer. The tail attaches to the skirt with a small hook and loop patch. The applicable subheading for the Girl’s Racoon Tutu Kit costume, item number 96931R 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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