CLA-2-95:OT:RR:NC:N4:425
Mr. Rajpal Singh
Saum Accessories Inc.
1251-L South Beach Blvd.
La Habra, CA 90631
RE: The tariff classification of costumes from China.
Dear Mr. Singh:
In your letter dated October 2, 2014, you requested a tariff classification ruling.
You have submitted seven samples. Ruling requests will contain a maximum of five items in order to be accepted in the future.
The first submitted sample, identified as style number DF-10691 (O/S), Beer Garden Babe Bodysuit, consists of an adult size knit tank-style bodysuit, neck piece and elasticized puff arm covers. GRI 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." In this case, the flimsy bodysuit imparts the essential character of the set. The flimsy bodysuit features raw, unfinished edges on the neck, armholes and leg openings.
The second submitted sample, identified as style number DF-10692 (O/S), Foxy Fox Bodysuit, consists of an adult size knit tank-style bodysuit, fingerless gloves and headpiece. GRI 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." In this case, the flimsy bodysuit imparts the essential character of the set. The flimsy bodysuit features an attached “fox” tail and has raw, unfinished edges on the neck, armholes and leg openings.
The third submitted sample, identified as style number DF-10693 (O/S), Jane Doe Bodysuit, consists of an adult size knit tank-style bodysuit, headpiece and fingerless gloves. GRI 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." In this case, the flimsy bodysuit imparts the essential character of the set. The flimsy bodysuit features raw, unfinished edges on the neck, armholes and leg openings.
The fourth submitted sample, identified as style number DF-10694 (O/S), Rampage Ref Bodysuit, consists of a knit tank-style bodysuit, headpiece and neckpiece. GRI 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." In this case, the flimsy bodysuit imparts the essential character of the set. The flimsy bodysuit features raw, unfinished edges on the neck, armholes and leg openings.
The fifth submitted sample, identified as style number DF-10695 (O/S), Sushi Lover Bodysuit, consists of a knit tank-style bodysuit and headpiece. GRI 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." In this case, the flimsy bodysuit imparts the essential character of the set. The flimsy bodysuit features raw, unfinished edges on the neck, armholes and leg openings.
The sixth submitted sample, identified as style number DF-10696 (O/S), Rainbow Roll Bodysuit, consists of a knit tank-style bodysuit and headpiece. GRI 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." In this case, the flimsy bodysuit imparts the essential character of the set. The flimsy bodysuit features a back panel that resembles a shrimp tail and has raw, unfinished edges on the neck, armholes, leg openings and “tail”.
The seventh submitted sample, identified as style number DF-10697 (O/S), El Luchadeath Accessory Kit, consists of a tie front, hooded cape and arm covers. GRI 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." In this case, the flimsy cape imparts the essential character of the set. The flimsy cape features a hood with an eye mask sewn to the front. The cape also features loose overlock stitching with hanging threads around the cape, ties and hood.
Your samples will be returned as requested.
The applicable subheading for style numbers; DF-10691 (O/S), DF-10692 (O/S), DF-10693 (O/S), DF-10694 (O/S), DF-10695 (O/S), DF-10696 (O/S), and DF-10697 (O/S) 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.
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 on World Wide Web at http://www.usitc.gov/tata/hts/.
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, 6th and 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.
This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Wayne Kessler at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division