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 December 11, 2025, you requested a tariff classification ruling.
You submitted a sample of an adult size costume identified as Dark Circus Ringmaster, item number
5026-063, which consists of a pullover cutaway jacket, vest, hat and whip. 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 jacket provides
the essential character of the set and features detachable shoulder epaulets secured with small hook and loop
fastener tabs. The long sleeves have oversize foam cuffs. Although the collar has well-made features, it is
attached with long, loose straight stitching and has exposed raw edges. The half elastic waist consists of a
strip of exposed elastic stitched directly to the back of the jacket with one row of long, loose straight
stitching. The cutaway front and tails are raw and unfinished. The closed front jacket is stitched together with
a single row of long, loose straight stitching.
The applicable subheading for the Dark Circus Ringmaster costume, item number 5026-063, 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.
The 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/.
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.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
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)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division