CLA-2-95:OT:RR:NC:N4:425
Mr. David DeFina
Rubie’s Costume Co., Inc.
One Rubie Plaza
Richmond Hill, NY 11418
RE: The tariff classification of a costume from China.
Dear Mr. DeFina:
In your letter dated January 15, 2014, you requested a tariff classification ruling.
You submitted a sample of a toddler size Hulk Muscle Chest Costume, identified as style number 62006, which consists of a jumpsuit and mask. 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 flimsy jumpsuit imparts the essential character.
The torso of the jumpsuit is padded with batting and stitched to simulate the exaggerated muscles of the Hulk character. The stitches that form the “muscles” are large, loose single needle stitches with hanging threads. The jumpsuit has visible loose overlock stitching with hanging threads at the neck, sleeves and ankle edges. The jumpsuit is closed with hook and loop tab closures with visible loose overlock stitching with hanging threads at the closure edge. You indicate that the costume will also be imported in adult size, identified as style 880747 and in child size, identified as style 880746, which is stated to be identical in construction to the submitted sample but will differ in size and colors. The sample will be returned as requested.
The applicable subheading for styles 62006, 880746 and 880747 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division