CBP Ruling N326649 — The tariff classification of a costume from China and Vietnam.

Tariff classification

Headings: 9505

GRI rules applied: GRI 3(b)

Product description

You submitted a child size costume identified as “100 and Totally Fabulous,” item number 3023-001, which consists of a poncho and two accessories: a wig and novelty glasses without lenses. 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 poncho imparts the essential character of the set, and is is constructed with long loose straight stitching, the neck features large, visible, loose overlock stitching and the bottom hem of the poncho is raw, and unfinished.

CBP rationale

The applicable subheading for the “100 and Totally Fabulous” costume, item number 3023-001, 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

N326649 June 28, 2022 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Frank D. Gomez World Exchange, Inc.11205 S. La Cienega BlvdLos Angeles, CA 90045 RE: The tariff classification of a costume from China and Vietnam. Dear Mr. Gomez: In your letter dated June 14, 2022, you requested a tariff classification ruling on behalf of your client, California Costume, Inc. You submitted a child size costume identified as “100 and Totally Fabulous,” item number 3023-001, which consists of a poncho and two accessories: a wig and novelty glasses without lenses. 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 poncho imparts the essential character of the set, and is is constructed with long loose straight stitching, the neck features large, visible, loose overlock stitching and the bottom hem of the poncho is raw, and unfinished. The applicable subheading for the “100 and Totally Fabulous” costume, item number 3023-001, 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, 600 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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