CLA-2-95:OT:RR:NC:N4:425
Ms. Amy Hess
World Exchange Inc.
11205 S. La Cienega Blvd.
Los Angeles, CA 90045
RE: The tariff classification of costumes from Hong Kong and Vietnam.
Dear Ms. Hess:
In your letter dated March 8, 2019, on behalf of California Costumes, Inc., you requested a tariff classification ruling.
You submitted samples of the following costumes:
Item numbers SP00597, 00597 and PC00597, Chaos Clown, consists of a top, pants and a collar. 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 top imparts the essential character, and has visible, loose overlock stitching at the neck, raw jagged edges at the arms and hem, thin elastics at the wrists and loose, single straight stitched seams. The top also has a hook and loop tab closure and raw edges with hanging threads at the closure.
Item numbers 00189, SP00189 and PC00189, Kreepy Klown Kid, consists of a top, pants, bow tie, suspenders and socks. 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 top impart the essential character, and has visible, loose overlock stitching at the hem, raw edges at the arms, thin elastics at the wrists, and loose, single straight stitched seams. The top also has a hook and loop tab closure and raw edges with hanging threads at the closure.
Item number 00624 Pumpkin Monster Girl (With Mask), and item numbers SP00625 and 00625, Pumpkin Monster Girl (Without Mask), consists of a tunic, a rope collar, a rope belt 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 tunic imparts the essential character, and has visible, loose overlock stitching at the neck and arms and raw, jagged edges at the hem. The tunic also has loose, single straight stitched seams.
Item numbers WMT01019 and WMT01019COM, Giant Evil Clown, consists of a robe, a mask, fake hands, a hood and inflatable shoulders. 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, and has visible, loose overlock stitching at the neck and collar, raw, jagged edges at the arms and hem, and loose, single straight stitched seams.
Item numbers WMT01020 and WMT01020COM, Giant Grim Reaper, consists of a robe, a mask, fake hands and inflatable shoulders. 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 with attached hood imparts the essential character, and has raw gauze edges at the hood and neck, and raw, jagged edges at the wrists and hem. The robe also has loose, single straight stitched seams.
The applicable subheading for item numbers SP00597, 00597 and PC00597, 00189, SP00189 and PC00189, 00624, SP00625 and 00625, WMT01019 and WMT01019COM, and WMT01020 and WMT01020COM, 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