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 a child size costume identified as Elite Ninja, item numbers 3123-081 and SP3123-081 which consists of a long-sleeved hooded pullover top, pull-on pants, foam vest, waist sash, shoulder strap with faux ninja stars and a half mask. General Rule of Interpretation 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 man-made knitted textile hooded pullover top imparts the essential character of the set and features raw, unfinished edges around the hood opening, sleeve ends and bottom hem. Raw, unfinished, strips of self-fabric which function as sleeve ties are attached to the top by small tabs of hook and loop fastener. The garment is constructed with long loose, straight stitching.
The applicable subheading for the Elite Ninja costume, item numbers 3123-081 and SP3123-081 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. 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 Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division