The tariff classification of a costume from China and Vietnam.

N361290May 18, 2026CLA-2-95:OT:RR:NC:N4:425
CATEGORY: Classification
TARIFF NO.: 9505.90.6000
Mr. Frank GomezWorld Exchange, Inc.7930 El Manor AveLos Angeles, CA 90045RE: The tariff classification of a costume from China and Vietnam.Dear Mr. Gomez:In your letter dated
May 5, 2026
, you requested a tariff classification ruling on behalf of your client,California Costume, Inc.You have submitted a costume identified as Ruby Red Glamour Witch, item number sample of a child size3025-074, and Incantasia the Glamour Witch, item number 00275, which consists of a long-sleeved pulloverdress and conical witch 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 thegoods “shall be classified as if they consisted of the material or component which gives them their essentialcharacter.” The flimsy man-made knitted textile dress provides the essential character of the set and featuresa foam collar and long sleeves decorated with capping. The shapeless dress features a faux belt in front. Thehem bottom is raw and unfinished. The dress is stitched together with a single row of long, loose straightstitching. Although the dress has some decorative embellishment, the stitching is very loose and lacksdurability The same costume will also be sold in adult sizes item number.as Ruby Red Glamour Witch,5025-075 and as Incantasia, the Glamour Witch, item number 00853.,The applicable subheading for the Ruby Red Glamour Witch costume, item numbers 3025-074 and5025-075, Incantasia, the Glamour Witch costume, item numbers 00275 and 00853, will be 9505.90.6000,Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or otherentertainment articles, including magic tricks, and practical joke articles; parts and accessories thereof: Other:Other.” The general rate of duty will be fre.eThe duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenienceand are subject to change. The text of the most recent HTSUS and the accompanying duty rates are providedat 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 FederalTrade 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 theFTC website .www.ftc.govThis ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties 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 eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified 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 theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder 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 periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Sandra Carlson at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division