CLA-2-95:OT:RR:NC:N4:425
Mr. Frank D. Gomez
World Exchange, Inc.
7930 El Manor Ave.
Los Angeles, CA 90045
RE: The tariff classification of a textile costume from China and Vietnam.
Dear Mr. Gomez:
In your letter dated January 3, 2024, you requested a tariff classification ruling on behalf of your client, California Costume, Inc.
You submitted a sample of an adult size costume identified as the Be-Witching Robe, item numbers 5024-069 and SP5024-069. The costume consists of a long-sleeved pullover dress and choker. General Rule of Interpretation 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 knitted textile dress imparts the essential character of the set and features the front neck with large visible loose overlock stitching. The front opening of the hood has raw unfinished edges, two-piece sleeves, and a front panel with faux lace-up closure. Although the front panel and two-piece sleeves offer some styling, the hood, sleeves, and hem bottom have raw, unfinished edges. The dress is constructed with long, loose straight stitching.
The applicable subheading for the Be-Witching Robe, item numbers 5024-069 and SP5024-069, 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, 600 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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. If the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of CBP and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division