Mr. Frank Gomez
World Exchange, Inc.
11205 S. La Cienega Blvd.
Los Angeles, CA 90045
RE: The tariff classification of a costume from Hong Kong, China and Vietnam.
Dear Mr. Gomez:
In your letter dated August 24, 2021, you requested a tariff classification ruling on behalf of your client, California Costume, Inc.
You have submitted a costume identified as the adult size, Funhouse Freak, item number SP5121-128 which consists of a jumpsuit, a separate collar and a 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 man-made textile jumpsuit imparts the essential character of the set. The neck of the jumpsuit has large, visible, loose overlock stitching and a deep back opening with raw, unfinished edges closed by a single tab of hook and loop fastener. The long sleeves and leg openings have raw, unfinished edges and thin exposed elastic. The jumpsuit is constructed entirely with long loose straight stitching.
The applicable subheading for the Funhouse Freak costume, item number SP5121-128 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 the 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.
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 Sandra Carlson at firstname.lastname@example.org.
Steven A. Mack
National Commodity Specialist Division