The tariff classification of a costume from China and Vietnam.

N361384May 27, 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 8, 2026
, you requested a tariff classification ruling on behalf of your client,California Costume, Inc.You submitted a sample of an adult size costume identified as 70's Glitz N Glamour, item number 01244,which consists of a sleeveless jumpsuit and a sequin belt. General Rule of Interpretation 3(b) is applicablewhen goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retailsale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or componentwhich gives them their essential character.” The flimsy man-made knitted textile ,disco-style jumpsuitprovides the essential character of the set and features raw edges of the neck and armholes folded over onceand stitched with long very loose straight stitching, The flimsy jumpsuit has a narrow, exposed elastic waist,stitched on with a single row of long, loose straight stitching. the leg openings are folded over once andstitched with long very loose straight stitching, The jumpsuit is also stitched together with a single row oflong, loose stitching.The applicable subheading for the 70's Glitz N Glamour costume, item number 01244, 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 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 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 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.hus, for example, in addition to the Tclassification 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