The tariff classification of a costume from China and Vietnam.

N361397June 5, 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 a child size costume identified as Gaspar, Wise Man item number 3126-105,which consists of a long-sleeved pullover robe, short cape and turban headpiece. General Rule ofInterpretation 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, andhave been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consistedof the material or component which gives them their essential character.” The flimsy man-made knittedtextile provides the essential character of the set and features large visible, loose overlorobeck stitching onthe deep back opening closed with a single small tab of hook and loop fastener. The neck has raw edge foldedover once and sewn with a single line of long, very loose straight stitching. The long sleeves and hem bottomof the shapeless robe are raw and unfinished. The same costume will also be sold in adult sizes under itemnumber 5126-108.The applicable subheading for the Gaspar, Wise Man costume, item numbers 3126-105 and 5126-108, willbe 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 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 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.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