CLA-2-95:OT:RR:NC:N4:425
Ms. Cathy Yu
Jakks Pacific
21749 Baker Pkwy
Walnut, CA 91789
RE: The tariff classification of a costume from Cambodia.
Dear Ms. Yu:
In your letter dated November 13, 2025, you requested a tariff classification ruling.
You have submitted a sample of a child size costume identified as the Creeper Jumpsuit Classic Costume Set,
item number 11437, which consists of a long-sleeved jumpsuit (product of Cambodia) and mask (product of
China). 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 jumpsuit provides the essential character of the set and features large,
visible, loose overlock stitching around the neck and deep back opening. The back opening of the jumpsuit is
extra deep to permit the wearer to step into the garment but because of the depth, it provides no modesty to
the wearer. The back opening only has three small tabs of hook and loop fastener for closure, which will not
prevent gapping. The half elastic waist consists of a strip of narrow, exposed elastic stitched directly to the
back of the jumpsuit with one row of long, loose straight stitching. The leg openings also have large, visible,
loose overlock stitching. The jumpsuit is stitched together with large, loose overlock stitching.
The applicable subheading for the Creeper Jumpsuit Classic Costume Set, item number 11437, 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 general rate of duty will be free.
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. At this time, products of Cambodia will
be subject to an additional ad valorem rate of duty of 19 percent. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.02.11, in addition to subheading
9505.90.6000, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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/.
In your request, you have also asked what the appropriate country of origin marking would be for this
costume set. Both items, the mask made entirely in China and the jumpsuit made entirely in Cambodia will
be packaged together in a single polybag prior to importation. The product will be marketed and sold as a
single retail unit in the United States. No further processing or repackaging will take place after importation.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless
excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a
conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will
permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country
of origin of the article.
As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is
considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it
without strain.
With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)),
provides that as a general rule marking requirements are best met by marking worked into the article at the
time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk,
molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides
that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate
purchaser unless deliberately removed is acceptable. Retail packaging should be marked with the origins of
both items.
The marking of imported Creeper Jumpsuit Classic Costume Set, item number 11437, as described above,
should be conspicuously, legibly and permanently marked in satisfaction of the marking requirements of 19
U.S.C. 1304 and 19 CFR Part 134 and should have an acceptable country of origin marking for each item in
the imported costume set.
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 on 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,
(for)
Deborah Marinucci
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division