The tariff classification of costumes from China.

N357482
January 8, 2026
CLA-2-95:OT:RR:NC:N4:425
CATEGORY: Classification
TARIFF NO.: 9505.90.6000
Ms. Kim Benedetto Seasons USA Inc 2041 Genesee Street Utica, NY 13501 RE: The tariff classification of costumes from China. Dear Ms. Benedetto: In your letter dated January 5, 2026, you requested a tariff classification ruling requested on behalf of your client Seasons HK Ltd. You submitted three samples of child size costumes. For future, please submit one request per costume as ruling letters with more than one costume can become overly long. The first costume is identified as Storybook Mermaid, item number CS27-0131, which consists of a flimsy, man-made knitted textile dress. The shapeless dress has spaghetti straps and a deep back opening with edges folded over once and stitched with a single line of long loose straight stitching. The deep back opening is closed with four small tabs of hook and loop fastener. The back opening of the dress is extra deep to permit the wearer to step into the garment, but because of the depth, it gaps and provides no modesty to the wearer. The hem bottom has large, visible, loose overlock stitching. The second costume is identified as Bunny Costume, item number OEM26-0855, which consists of a short-sleeved pullover dress and headpiece with ears. 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 dress provides the essential character of the set and features short sleeves with large visible, loose overlock stitching and narrow exposed elastic stitched on with a single line of long loose straight stitching. The deep back opening is closed by three small tabs of hook and loop fastener. The half elastic waist consists of a strip of narrow, exposed elastic stitched directly to the back of the dress with long, loose straight stitching. The hem bottom has large, visible, loose overlock stitching.

The third costume is identified as the Black Jumpsuit/Classic Skeleton costume, item number CS27-0145. Although the sample we received was missing the screen printing, the costume as sold will include the printing. The flimsy man-made knitted textile jumpsuit features a single ply stand collar and a deep back opening with edges folded over once and stitched with a single line of long loose straight stitching. The deep back opening is closed with four small tabs of hook and loop fastener. The back opening of the flimsy jumpsuit is extra deep to permit the wearer to step into the garment, but because of the depth, it gaps and provides no modesty to the wearer. The long sleeves and leg openings have large, visible, loose overlock stitching. The applicable subheading for the Storybook Mermaid costume, item number CS27-0131, the Bunny Costume, item number OEM26-0855, and the the Black Jumpsuit/Classic Skeleton costume, item number CS27-0145, 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 general rate of duty will be free. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. 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 on the FTC website www.ftc.gov. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on the Trade Remedy/IEEPA page at https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Sandra Carlson at [email protected].
Sincerely,
(for) Evan Conceicao Designated Official Performing the Duties of the Division Director National Commodity Specialist Division