CLA-2-95 OT:RR:NC:N4:425
Ms. Amy Hess
World Exchange, Inc.
8840 Bellanca Ave., Ste 3
Los Angeles, CA 90045
RE: The tariff classification of costumes from Hong Kong and Vietnam.
Dear Ms. Hess:
In your letter dated March 5, 2015, on behalf of California Costumes, Inc., you requested a tariff classification ruling.
The first sample submitted, identified as the adult Sadistic Scarecrow Costume, consists of a long-sleeved pullover, separate collar, rope waist sash and a mask. 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.” The flimsy pullover imparts the essential character of the set. The pullover features visible, loose overlock stitching with hanging threads around the neck, and raw, jagged cut sleeves and hem bottom. The tattered sleeves are also gathered with narrow exposed elastic. The costume will be imported under item numbers 01571, PC01571, KM01571, MJ01571 and WMT01571.
The second sample submitted, identified as the Silly Scarecrow Costume consists of a long- sleeved pullover, flimsy pants, a hat and a hood. 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.” The flimsy pullover imparts the essential character of the set. The pullover features visible, loose overlock stitching with hanging threads around the neck and the hook and loop tab closure. The sleeves and bottom hem feature raw, jagged cut edges. The sleeves and waist are also gathered with narrow exposed elastic. The costume will be imported for infants under item numbers 10045 and PC10045, and for toddlers under item numbers 00169, PC00169, TRU00169, MJ00169 and KM00169.
The third sample submitted, identified as the child-sized Zombie Girl Costume, consists of a long-sleeved pullover dress and waist sash. 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.” The flimsy dress imparts the essential character of the set. The dress features visible, loose overlock stitching with hanging threads around the neck and hook and loop tab closure. The bodice, sleeves and skirt hem feature raw, tattered edges. The costume will be imported in child-size under item numbers 00488, PC00488, KM00488, TRU00488, MJ00488 and WMT00488. The exact same costume will also be imported in adult size as Zombie Lady under the item numbers KM765, 01339, PC01339, MJ01339 and WMT01339.
The applicable subheading for the Sadistic Scarecrow Costume, the Silly Scarecrow Costume, the Zombie Girl Costume and the Zombie Lady Costume and 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