RE: The tariff classification of a soldier costume from China

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N363542 August 18, 2026 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Mr. Frank Gomez World Exchange, Inc. 7930 El Manor Avenue Los Angeles, CA 90045 RE: The tariff classification of a soldier costume from China Dear Mr. Gomez: In your letter dated July 22, 2026, you requested a tariff classification ruling on behalf of your client, California Costume, Inc. Your submitted sample will be returned as requested. Style 5127-007 “British Redcoat” is a costume comprised of a coat, a vest, pants, a cravat, a sash, boot covers, and a hat. You state that this item will allow consumers to portray a British soldier character. The coat, which is made to men’s size specifications, is constructed of 100 percent polyester double-knit fabric that prevents the edges from fraying. The garment features a well-made collar; lapels extending from the collar to below the waist, to each of which has been stitched six non-functional buttons and strips of narrow woven fabric with a metallic gold appearance; long sleeves with well-made, turned-back cuffs, to each of which has been stitched a non-functional button and strips of narrow woven fabric with a metallic gold appearance; a back panel constructed from three pieces of fabric sewn together both horizontally and vertically; and tails extending to approximately the knee area. The front and back ends of each tail are turned back, stitched together, and finished with a non-functional button. The pullover vest features a V-styled neckline; five non-functional buttons extending along the front center that give the appearance of a full front opening; raw, unfinished armholes; and a raw, unfinished, straight back bottom. The front of the neckline features backing fabric that extends down the inner front plackets to support the buttons. The fabric of the back neckline and the pointed bottom front panels is folded over once and loosely stitched to form a hem. The pants feature an inner tunnel elastic waistband formed by folding the fabric over once and stitching it down loosely; and raw, unfinished leg openings.
The sash is constructed from 100 polyester knit fabric and measures 61 inches long by 2 inches wide. It is secured by three hook-and-loop closures. It is placed over one shoulder and and worn diagonally across the chest. The cravat is constructed from 100 percent polyester knit fabric. It is worn around the neck and secured by a hook-and-loop closure at the back of the neck. The boot covers are visibly coated with a plastic material and backed with a fabric of yarns of different colors. They cover the wearer’s lower body from below the knee to the ankle. The end of each boot cover has a strap upon which the wearer’s shoe is placed, and each is supported by an elastomeric knit strap sewn onto the boot cover's fabric. The hat is constructed of stiff, molded felt-like material of 100 percent polyester. It features a rounded, molded crown surrounded by a wide brim that is turned upward on three sides to create a tricorne shape. The outer edge of the brim is finished with textile binding. The front of the hat is embellished with a textile bow and a round, gold-colored decorative ornament suspended at the center of the bow. The coat is the only well-made article of apparel included in the costume. Further, the essential character of the costume is imparted by the coat. Accordingly, the applicable subheading for Style 5127-007 will be 6110.30.3053, Harmonized Tariff Schedule of the United States, which provides for: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Men’s or boys’: Other. The general rate of duty will be 32 percent ad valorem. 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/. 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 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 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 Maryalice Nowak at [email protected]. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division