CLA-2-95:OT:RR:NC:N4:425
Mr. Frank Gomez
World Exchange, Inc.
7930 El Manor Ave
Los Angeles, CA 90045
RE: The tariff classification of a costume from China and Vietnam.
Dear Mr. Gomez:
In your letter dated April 25, 2025, 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 Kitty Cat Kit, item number 3025-124, which
consists of a long-sleeved pullover top, separate collar, fingerless gloves, which you refer to as mitts, ears and
a tail. 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 top provides the essential character of the set and features large, visible, loose
overlock stitching on the neck. The deep back opening is raw and unfinished and is closed with a single small
tab of hook and loop fastener. The sleeves and hem bottom are raw and unfinished. The top is stitched
together with large loose straight stitching. The costume will also be imported in adult sizes as item number
5025-150.
The applicable subheading for the Kitty Cat Kit costume, item numbers 3025-124 and 5025-150, 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.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 9505.90.6000, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented ?Reciprocal Tariffs.? All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs.?Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must
report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25 (Vietnam) or
9903.01.63 (China), in addition to subheading 9505.90.6000, HTSUS, listed above.?
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 at https://hts.usitc.gov/.
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.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division