CLA-2-95:OT:RR:NC:N4:425
Mr. David DeFina
Rubie’s Costume Co., Inc.
One Rubie Plaza
Richmond Hill, NY 11418
RE: The tariff classification of a costume from China.
Dear Mr. DeFina:
In your letter dated April 1, 2013, you requested a tariff classification ruling.
You submitted a sample of style number 881917, which you reference in your ruling request as the child size Prisoner Boy Warrior Costume, but which we assume, based on its packaging identification, is actually the child size Prisoner Boy Costume. The costume consists of a striped 100% polyester knit pullover, pants and a flat top cap. You also state that the costume will be imported in an adult size, Prisoner Man Costume, identified as style number 55029, which is constructed the same as the child size except for size. 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 essential character is imparted by the flimsy pullover. The pullover has raw edges at the sleeves and bottom hem area while the neck opening has visible loose overlock stitching with hanging threads.
The sample is being returned per your request.
The applicable subheading for style numbers 881917 and 55029 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 http://www.usitc.gov/tata/hts/.
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 Wayne Kessler at (646) 733-3026.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division