CBP Ruling N329851 — The tariff classification of costume from China and Vietnam.

Tariff classification

Headings: 9505

GRI rules applied: GRI 3(b)

Product description

You submitted a sample of child size costume depicting a scarecrow, identified as Hay Grrl, item numbers 3023-083 and SP3023-083 which consists of a long-sleeved coat, pullover top, rope waist tie and hat. General Rule of Interpretation 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 man-made knitted textile cutaway coat imparts the essential character of the set and features a single-ply collar with raw, unfinished, jagged cut edges. The long sleeves, cutaway front, and hem bottom also feature raw, unfinished, jagged cut edges. The garment is constructed with long, loose, straight stitching.

CBP rationale

The applicable subheading for the Hay Grrl costume, item numbers 3023-083 and SP3023-083 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

N329851 December 20, 2022 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Frank D. Gomez World Exchange, Inc. 11205 S. La Cienega Blvd. Los Angeles, CA 90045 RE: The tariff classification of costume from China and Vietnam. Dear Mr. Gomez: In your letter dated December 14, 2022, you requested a tariff classification ruling on behalf of your client, California Costume, Inc. You submitted a sample of child size costume depicting a scarecrow, identified as Hay Grrl, item numbers 3023-083 and SP3023-083 which consists of a long-sleeved coat, pullover top, rope waist tie and hat. General Rule of Interpretation 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 man-made knitted textile cutaway coat imparts the essential character of the set and features a single-ply collar with raw, unfinished, jagged cut edges. The long sleeves, cutaway front, and hem bottom also feature raw, unfinished, jagged cut edges. The garment is constructed with long, loose, straight stitching. The applicable subheading for the Hay Grrl costume, item numbers 3023-083 and SP3023-083 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

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