Mr. Frank Gomez
World Exchange, Inc.
11205 S. La Cienega Blvd.
Los Angeles, CA 90045
RE: The tariff classification of a costume from China, Hong Kong and Vietnam.
Dear Mr. Gomez:
In your letter dated August 25, 2021, you requested a tariff classification ruling on behalf of your client, California Costume Inc.
You submitted a costume identified as the child size Solar System, item number SP3221-123, which consists of a mesh body ring, hood and press-on planet cut-outs. 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 body ring provides the essential character of the set. The mesh body ring features raw, unfinished edges and is constructed like a tube with three bands of exposed elastic. The body ring is worn by pulling on over the upper body. The garment has no styling and is constructed with long, loose straight stitching. The planet cut-outs can be affixed to the body ring by small hook and loop tabs.
The applicable subheading for the Solar System costume, item number SP3221-123, 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 email@example.com.
Steven A. Mack
National Commodity Specialist Division