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 costume from China, Taiwan, India and Vietnam.
Dear Ms. Tsiavos:
In your letter dated January 10, 2018, you requested a tariff classification ruling.
You submitted a sample, identified as the child size Demented Clown Costume, item number 135802, which consists of a man-made knitted textile jumpsuit, collar, gloves, arm covers 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 of the set. The jumpsuit features visible, large, loose stitches with hanging threads at the neck and large back opening. which is closed by a single, small hook and loop tab. The sleeves and legs feature raw, jagged cut edges with hanging threads. The costume will also be imported under item numbers 135801 for toddler size, 135803 for teen size, 135804 for adult size, and 135805 for plus size.
The applicable subheading for item numbers 135802, 135801, 135803, 135804 and 135805 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