CLA-2-61:OT:RR:NC:N1:358
Cathy Yu
Jakks Pacific
21749 Baker Pkwy
Walnut, CA 91789
RE: The tariff classification of an upper body garment and a pair of gloves from China
Dear Ms. Yu:
In your letter dated January 15, 2026, you requested a tariff classification ruling.
Style 302901, identified as “For the Win” Pink’s Deluxe Dress Up Set, consists of a bolero style jacket and a
pair of gloves constructed of 100% polyester knit fabric. The jacket features an open front design terminating
above the upper torso with no closures, a shawl style collar, long sleeves with elasticized gathered ends,
sewn-in shoulder pads and finished hems and seams throughout. The fingerless gloves feature short
wrist-length cuffs. The merchandise will be imported in children’s sizes 4 through 6X.
Style 10297J, identified as “For the Win” Chloe’s Deluxe Dress Up Set, consists of a bolero style jacket and
a pair of gloves constructed of 100% polyester knit fabric. The jacket features an open front design
terminating above the upper torso with no closures, a short mock style collar, long sleeves with ruched
construction, sewn-in shoulder pads and finished hems and seams throughout. The fingerless gloves feature
short wrist-length cuffs. The merchandise will be imported in children’s sizes 4 through 6X.
In your letter, you state you believe the articles are properly classified under heading 9505 as “festive
articles.” Costumes are considered “fancy dress.” The Court of Appeals ruled on the classification of
costumes in its decision in Rubie’s Costume Co. v. United States, Slip Op 02-1373 (Fed. Cir. Aug. 1, 2003).
The decision stated that all flimsy, non-durable textile costumes that are not ordinary articles of apparel are
classified under subheading 9505.90.6000 (flimsy); all textile costumes that do not meet flimsy, non-durable
standards (well made), or are ordinary articles of apparel are classified in chapters 61 or 62. The overall
amount of finishing is such that the articles are neither flimsy in nature or construction, nor lacking in
durability; your costumes are well made. In addition, gloves are excluded from classification under tariff
heading 9505, Harmonized Tariff Schedule of the United States (HTSUS), per note 1(w) to Chapter 95.
Furthermore, you also reference a dress, as well as a plastic purse, key chain and earrings. However, no
pictures or physical samples of these items were provided with the request. Therefore, this ruling
determination is being issued solely on the basis of the analysis conducted on the submitted samples.
The applicable subheading for the bolero style jacket in styles 302901 and 10297J will be 6114.30.3070,
HTSUS, which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other:
Women’s or girls’.” The general rate of duty will be 14.9 percent ad valorem.
The applicable subheading for the gloves in styles 302901 and 10297J will be 6116.93.8800, HTSUS, which
provides for “Gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: without
fourchettes.” The general rate of duty will be 18.6 percent ad valorem.
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.
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 Katherine Souffront at [email protected].
Sincerely,
(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division