CLA-2-95:OT:RR:NC:N3:425
Mr. Kevin W. Stewart
DJS International Services, Inc.
4215 Gateway Drive
Suite 100
Colleyville, TX 76034
RE: The tariff classification of costumes from China.
Dear Mr. Stewart:
In your letter dated February 27, 2014, on behalf of Gemmy Industries Corporation, you requested a tariff classification ruling.
The first sample submitted, identified as item number 54598, Cuddly Cuties-Child (Girl) Unicorn Costume Set, consists of an apron-like garment and a decorated semi-rigid plastic headband. 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 apron-like garment, which is constructed of man-made fiber textile fabrics, imparts the essential character of the set. The apron-like garment is intended to be worn over other clothing and features ribbon ties tacked loosely at the neck and waist. The bottom of the garment is comprised of multiple pieces of fabric with raw edges attached to the top at the waist by a single loose straight stitch.
The second sample submitted, identified as item number 5603, Scream Puffs T-Pink Costume Set, consists of an apron-like garment, arm covers and a decorated semi-rigid plastic headband. 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 apron-like garment, which is constructed of man-made fiber textile fabrics, imparts the essential character of the set. The apron-like garment is intended to be worn over other clothing and features ribbon ties stitched loosely at the neck and around the waist. The garment features three layers of fabric with raw unhemmed edges and loose threads gathered together at the empire waist and tied in back.
The third submitted sample, identified as item number 55522, Inflatable Wings, is composed of a pair of air-blown inflatable wings that are attached to the shoulders by elastic straps. The wings are inflated by a built-in battery powered fan and feature jagged cut hanging tattered panels of fabric that simulates demonic wings.
The fourth submitted sample, identified as item number 55525, Inflatable Wings, is composed of a pair of air-blown inflatable wings that are attached to the shoulders by elastic straps. The wings are inflated by a built-in battery powered fan, and feature a scalloped edge on the fabric that simulates bat wings.
The fifth submitted sample, identified as item number 53588, Inflatable Wings, is composed of a pair of air-blown inflatable wings that are attached to the shoulders by elastic straps. The wings are inflated by a built-in battery powered fan, and feature tattered, jagged cut panels of fabric that simulates shadowy, spectral wings.
Your samples will be returned as requested.
The applicable subheading for item numbers 54598, 5603, 55522, 55525 and 53588 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/.
Your item may be subject to the laws and regulations of the Consumer Product Safety Act. Import compliance information may be obtained by contacting the U. S. Consumer Product Safety Commission (CPSC) at 4330 East West Highway, Bethesda, Maryland 20814, Telephone: (301) 504-7923.
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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division