CLA-2-95:OT:RR:NC:N4:425
Ms. Fiona Wu
Hiwork Enterprise Limited
Room 1204, Build B2, Ningbo R&D Park, Yinzhou District
Ningbo 315100
China
RE: The tariff classification of costumes from China.
Dear Ms. Wu:
In your letter dated January 14, 2026, you requested a tariff classification ruling.
You submitted photographs and description of an item identified as Halloween Costume Suspender Kit, SKU
number 43939901, which consists of an assortment of three different kits, Clown Kit, Prison Kit and Nerd
Kit. The Clown Kit includes a red foam nose, multicolored polka dot, man-made textile bowtie and a pair of
multicolored polka dot man-made textile suspenders. The Prison Kit includes a black and white striped
man-made textile, flat top convict cap with prisoner number printed on front of the cap and a pair of black
and white striped man-made textile suspenders. The Nerd Kit includes a pair of red plaid man-made textile
suspenders, a red plaid man-made textile bowtie and a pair of black plastic eyeglass frames with no lenses.
You suggest that the Nerd Kit would be correctly classified as a costume, however this office does not agree.
This collection of items does not meet the terms of heading 9505.
The applicable subheading for the Halloween Suspender Kit, SKU number 43939901, Clown Kit and Prison
Kit, 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/.
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.
Your inquiry does not provide enough information for us to give a classification ruling on the Nerd Kit. Your
request for a classification ruling should include samples and detailed information regarding the construction
of each of the items. When this information is available, you may wish to consider resubmission of your
request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please
include all of the material that we have returned to you.
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)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division