CLA-2-95:OT:RR:NC:N4:425
Ms. Annalee C. Mintz
Seasonal Visions International Inc.
5701 Hollis Street
Emeryville, CA 94608
RE: The tariff classification of a costume from China.
Dear Ms. Mintz:
In your letter dated December 5, 2014, you requested a tariff classification ruling.
The first sample submitted, identified as the Manuel Muerta Costume, consists of a jacket, dickey, pants, mask and headpiece. The costume will be imported two adult sizes: Medium, item number 5148419, and Large, item number 5148420. 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 jacket imparts the essential character of the set. The flimsy mock tailcoat features loose overlock stitching with hanging threads at the collar, front opening, long sleeves and hem bottom, as well as hook and loop tabs in both front and back.
The applicable subheading for the Manuel Muerta Costume 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