CLA-2-95:OT:RR:NC:N4:425

Mr. Frank Gomez
World Exchange, Inc.
7930 El Manor Ave Los Angeles, CA 90045

RE: The tariff classification of a costume from China and Vietnam.

Dear Mr. Gomez:

In your letter dated April 26, 2024, you requested a tariff classification ruling on behalf of your client, California Costume, Inc.

You submitted a request for a ruling for an adult size costume identified as Deluxe Black Bear with Ani-Motion Mask, item number 5124-100. You state that the costume is exactly the same as the Deluxe Polar Bear with Ani-Motion Mask sample submitted for N339759, except for color. The one-size costume consists of a long-sleeved jumpsuit, pullover mask with movable jaw, mitts with claws, shoe covers with claws and shoulder pads. 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 faux-fur jumpsuit imparts the essential character of the set and features raw, unfinished edges on the sleeves and leg openings. The neck and deep back opening are finished with large, visible, loose overlock stitching. The back opening is extra deep to permit the wearer to step into the jumpsuit but because of the depth, provides no modesty to the wearer. The back opening only has three sets of thin string ties for closure, which will not prevent gapping. The jumpsuit is stitched with large loose straight stitching.

The applicable subheading for the Deluxe Black Bear with Ani-Motion Mask costume, item number 5124-100, 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 at https://hts.usitc.gov/.

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. In the event that 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 U.S. Customs and Border Protection (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 and Border Protection 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, please contact National Import Specialist Sandra Carlson at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division