CLA-2-95:OT:RR:NC:N4:425
Ms. Amy Hess
World Exchange, Inc.
8840 Bellanca Ave, Ste 3
Los Angeles, CA 90045
RE: The tariff classification of costumes from Hong Kong and Vietnam.
Dear Ms. Hess:
In your letter dated January 16, 2017, on behalf of California Costumes, Inc., you requested a tariff classification ruling.
The first submitted sample, identified as the adult size Dark Wizard Costume, consists of a robe, hooded “cloak”, waist sash and medallion. 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 “cloak” imparts the essential character of the set. The man-made knit textile, sleeveless “cloak” features raw, unfinished edges around the hood, front, side panels and hem. The adult size Dark Wizard Costume will be imported under item numbers 01469, KM1469 and MJ01469.
The second submitted sample, identified as the adult size Full Moon Fiend Costume, consists of a long sleeved, pullover, fingerless gloves and a 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 pullover imparts the essential character of the set. The man-made knit textile pullover with front neck insert, features raw, jagged cut edges with hanging threads on the neck, sleeves and hem. The large back opening has a raw edge and is closed with a small hook and loop tab. The adult size Full Moon Fiend Costume will be imported under item numbers WMT01560 and KM1560.
The third submitted sample, identified as the adult size Zombie Slugger, consists of a three-quarter length sleeve pullover, pants and a 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 pullover imparts the essential character of the set. The man-made knit textile pullover features a faux front closure and raw, jagged cut edges on the sleeves and hem. The neck has visible, large, loose overlock stitching with hanging threads. The adult size Zombie Slugger Costume will be imported under item numbers 00645, KM00645 and MJ00645.
The fourth submitted sample, identified as the child size Pumpkin Creature, consists of a long sleeved pullover, a shoulder piece, character hands, gauze strips and a 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 pullover imparts the essential character of the set. The man-made knit textile pullover features raw, unfinished edges with hanging threads on the neck, sleeves and hem. The Pumpkin Creature Costume in child size will be imported under item numbers 00630, KM630, TRU00630 and MJ00630. The Pumpkin Creature Costume in adult size will be imported under item numbers 01461, KM1461 and MJ01461.
The fifth submitted sample, identified as the is the child size Soul Eater Costume consists of a long sleeved, ankle length, hooded robe with attached sheer mask and a rope waist sash. 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 robe imparts the essential character of the set. The robe features raw, jagged cut edges on the neck, sleeves, hood and hem. The large back opening has a raw edge and is closed with a small hook and loop tab. The Soul Eater Costume in child size will be imported under items numbers 00631, KM631, TRU00631 and MJ00631. The Soul Eater Costume in adult size will be imported under item numbers 01470, KM1470 and MJ01470.
The applicable subheading for the Dark Wizard Costume, the Full Moon Fiend Costume, the Zombie Slugger Costume, the Pumpkin Creature Costume and the Soul Eater Costume 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 https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division