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 28, 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 Glimmering Sea Pirate, item number 5024-105, which consists of a long-sleeved pullover dress and head wrap. 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 a raw, unfinished neck. The long sleeves have narrow exposed elastic and raw, unfinished edges. The bodice has a faux lace-up front and back ties, one of which has already detached from the sample. The jagged cut skirt has two layers; however, both have raw, unfinished edges. The dress is stitched with large loose straight stitching. Although there is some styling on the garment, the dress is not well-made.

The applicable subheading for the Glimmering Sea Pirate costume, item number 5024-105, 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