CLA-2-95 OT:RR:NC:N4:425

Ms. Amy Hess
World Exchange, Inc.
11205 S. La Cienega Blvd.
Los Angeles, CA 90045

RE: The tariff classification of costumes from Hong Kong and Vietnam.

Dear Ms. Hess:

In your letter dated March 2, 2016, on behalf of California Costumes, Inc., you requested a tariff classification ruling.

The first submitted sample, identified as the adult Freakshow Clown Costume, consists of a top, pants, collar and mask. GRI 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 the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” The flimsy top imparts the essential character of the set. The long-sleeved top features raw, jagged cut edges on the sleeves and hem. The neck has large, visible, loose overlock stitching with hanging threads. The large back closure has raw edges and is closed with small hook and loop tabs. The Freakshow Clown Costume will be imported in child size under item numbers 00540, PC00540, KM540, MJ540, TRU540, WMT540, and in adult size under item numbers 01414, PC01414, KM1414, MJ1414 and WMT1414.

The second submitted sample, identified as the child-sized Tortured Soul Costume, consists of a robe, hood, waist chain, and mask. GRI 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 the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” The flimsy robe imparts the essential character of the set. The long-sleeved robe features raw, jagged cut edges on the sleeves and hem. The neck and closure have large, visible, loose overlock stitching with hanging threads. The large back closureis closed with small hook and loop tabs. The Tortured Soul Costume will be imported in child size under item numbers 00553, KM553, TRU553, MJ553, WMT553, PC553, and in adult size under item numbers 01430, KM1430, MJ1430, WMT1430 and PC1430.

The third submitted sample, identified as the child-sized Dreaded Scarecrow Costume, consists of a top, collar, hat, waist tie and mask. GRI 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 the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” The flimsy top imparts the essential character of the set. The long-sleeved top features raw, jagged cut edges on the sleeves and hem. The neck has large, visible, loose overlock stitching with hanging threads. The sleeves and chest include raw, finely cut textile fringe to depict straw stuffing. The Dreaded Scarecrow Costume will be imported in child size under item numbers 00552, KM552, TRU552, MJ552, WMT552, PC552, and in adult sizes under item numbers 01431, KM1431, MJ1431, WMT1431 and PC1431.

The applicable subheading for the Freakshow Clown Costume Set, The Tortured Soul Costume Set and the Dreaded Scarecrow Costume Set will be 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 and accessories thereof: Other: Other.” The rate of duty will be Free.

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 on World Wide Web at https://hts.usitc.gov/current.

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, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov.

We are unable to issue a ruling on the Camo Santa Suit Costume because it involves a consideration of whether the merchandise may be classifiable in Chapter 95 as “festive.” Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part: No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United State Court of Appeals for the Federal Circuit or any court of appeal therefrom. As such, CBP will not issue a classification ruling with regard to your merchandise at this time. The classification determination may be impacted by the court case, Rubie’s Costume Company v. U.S., Ct. No. 13-00407, currently pending in the Court of International Trade. If you wish, you may resubmit your request for a prospective ruling for the Camo Santa Suit Costume after the appropriate court case has been resolved. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Wayne Kessler at [email protected].

Sincerely,

Deborah C. Marinucci
Acting Director
National Commodity Specialist Division