CLA-2-95 OT:RR:NC:N4:425
Ms. Irene Tsiavos
Fun World
80 Voice Road
Carle Place, NY 11514
RE: The tariff classification of a “Horny the Clown” Costume Set Costume Set from China, Taiwan, India, and Vietnam.
Dear Ms. Tsiavos:
In your letter dated February 16, 2010, you requested a tariff classification ruling.
You submitted a sample, identified as an Adult “Horny the Clown” Costume Set, item number 130144, which consists of a pullover top, baggy striped pants, a collar, and a plastic air pump jock strap, that when pumped, simulates an erection and makes a “boing” sound. 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.” In this case, the knitted 100% polyester top imparts the essential character of the set. The blue and yellow top has three red plastic pompoms glued on the front, cuffs at the wrists, and a hook and loop tab closure. The garment has a loose, visible overlock stitched neck and seams, and loose, visible overlock stitched and/or visible raw edges. The costume will also be packaged on a hanger with a color insert that will be identified as item number 130144H. The same costume will also be imported in a plus sized version, without and with a hanger and color insert, which will be identified as item number 130145 and 130145H, respectively.
The sample will be returned to you as requested.
The applicable subheading for the Adult and Plus Sized “Horny the Clown” Costume Set 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 (click on “For Business” and then on “Textile, Wool, Fur”).
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,
Robert B. Swierupski
Director
National Commodity Specialist Division