CBP Ruling N329864 — 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 Dreadful Daughter, item numbers 3023-084 and SP3023-084, which consists of a long-sleeved pullover dress and pants. General Rule of Interpretation 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 dress imparts the essential character of the set and features a single ply pointed collar with raw unfinished edges, a deep back opening closed with a single small hook and loop tab, faux placket front trimmed with non-functional skull buttons, and a raw unfinished hem bottom. The garment is entirely constructed with large loose straight stitching.

CBP rationale

The applicable subheading for the Dreadful Daughter, item numbers 3023-084 and SP3023-084 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

N329864 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 BlvdLos Angeles, CA 90045 RE: The tariff classification of a 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 child size costume identified as Dreadful Daughter, item numbers 3023-084 and SP3023-084, which consists of a long-sleeved pullover dress and pants. General Rule of Interpretation 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 dress imparts the essential character of the set and features a single ply pointed collar with raw unfinished edges, a deep back opening closed with a single small hook and loop tab, faux placket front trimmed with non-functional skull buttons, and a raw unfinished hem bottom. The garment is entirely constructed with large loose straight stitching. The applicable subheading for the Dreadful Daughter, item numbers 3023-084 and SP3023-084 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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