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 child size costume identified as Queen for a Day, item number SP3021-135, which consists of an overdress, dress, pendant and crown. 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 overdress imparts the essential character of the set and features a full front opening and bottom hem finished with large, visible, loose overlock stitching with only two small hook and loop tabs for closure. The single ply faux fur collar has raw, unfinished edges and the back waist features an exposed elastic strip stitched on by a single line of long loose straight stitching.
The applicable subheading for the Queen for a Day costume, item number SP3021-135, 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