CLA-2-95:OT:RR:NC:N4:425
Mr. Frank Gomez
World Exchange, Inc.
8840 Bellanca Avenue
Los Angeles, CA 90045
RE: The tariff classification of textile costumes from Vietnam and Hong Kong.
Dear Mr. Gomez:
In your letter dated January 23, 2013, on behalf of California Costumes, Inc., you requested a tariff classification ruling.
You submitted the following samples, which are being returned per your request:
The Grand Alien is a textile costume set, which consists of a robe, cape, collar, mask and character hands. It will be imported under the following item numbers: 01255, PC01255, KM01255 and MJ01255. 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 essential character is imparted by the robe. Although the front insert and 2 piece sleeves provide some styling, the robe has visible loose overlock stitching at the neck, and raw sleeve and hem edges.
The Swamp Creature is a textile costume set, which consists of a hooded tunic, pants and mask. It will be imported under the following item numbers: 00420, PC00420, KM420, MJ420, TRU420, 01302, PC01302, KM1302 and MJ1302. 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 tunic imparts the essential character of the set. The tunic has raw edges at the hood, sleeves and hem.
The Rotten Dead is a textile costume set, which consists of a hooded tunic, pants and mask. It will be imported under the following item numbers: 00421, PC00421, KM421, MJ421, TRU421, 01303, PC01303, KM1303 and MJ1303. 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 tunic imparts the essential character of the set. The tunic has raw edges at the hood, sleeves and hem.
The applicable subheading for the Grand Alien, Swamp Creature and The Rotten Dead costume sets 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.
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,
Thomas J. Russo
Director
National Commodity Specialist Division