CLA-2-95:OT:RR:NC:N4:425
Mr. Frank D. Gomez World Exchange, Inc. 11205 S. La Cienega Blvd Los Angeles, CA 90045
RE: The tariff classification of a costume from China and Vietnam.
Dear Mr. Gomez:
In your letter dated December 14, 2022, you requested a tariff classification ruling on behalf of your client, California Costume, Inc.
You submitted a sample of an adult size costume identified as Mythical Satyr, item numbers 5123-061 and SP5123-061, which consist of a sleeveless pullover top, pants, waist sash, boot covers, wrist guard, rope waist tie and mask. Although a sample of the mask was not included,
a photograph was provided. General Rule of Interpretation 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 man-made textile pullover top imparts the essential character of the set and features a lace-up neck with a string tie, the neck and armholes have raw, jagged cut edges with raveling edges. The bottom hem is raw and unfinished. The garment is constructed with long loose straight stitching.
The applicable subheading for the Mythical Satyr costume, item numbers 5123-061 and SP5123-061, 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 the 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, 600 Pennsylvania Avenue, N.W., Washington, D.C. 20580, for information on the applicability of these requirements to this item. 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 Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division