The tariff classification of a costume from China and Vietnam.

N361312May 15, 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 6, 2026
, you requested a tariff classification ruling on behalf of your clientCalifornia Costume, Inc.You submitted a sample of an adult size costume identified as Halfling Messenger, item number 5127-006,which consists of a pullover vest, top, pull-on pants and a hooded cape. General Rule of Interpretation 3(b) isapplicable when goods are, prima facie, classifiable under two or more headings, and have been put up in setsfor retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material orcomponent which gives them their essential character.” The flimsy, man-made, knitted textile vest providesthe essential character of the set and features a V-neck and hem bottom with the raw edge folded over onceand stitched with a single row of long, very loose straight stitching. The armholes are raw and unfinished.The vest has five non-functional buttons stitched down the front. The vest is stitched together with a singleline of long, loose straight stitches.The applicable subheading for the Halfling Messenger costume, item number 5127-006, will be9505.90.6000, 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 andaccessories 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 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