CLA-2-95:OT:RR:NC:N4:425
Ms. Lois Lyons
Seasonal Visions International, Inc.
5701 Hollis Street
Emeryville, CA 94608
RE: The tariff classification of a costume from China.
Dear Ms. Lyons:
In your letter dated February 26, 2016, but received on March 31, 2016, you requested a tariff classification ruling.
The first submitted sample, identified as the Children’s Costume Wailing Ghost, consists of a long sleeved, hooded robe, gloves 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 robe, which is constructed of knit 100% polyester fabric, imparts the essential character of the set. The robe features raw, jagged cut edges on the sleeves and hem. The robe also features a large back closure with large, visible, loose overlock stitching with hanging threads that is closed with small hook and loop tabs. The costume will be imported under item number 5144392 in child size medium, item number 5144393 in child size large, and item number 5144399 in child size extra large.
The second submitted sample, identified as the Children’s Costume Ghoul, consists of a long sleeved, hooded robe, gloves 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 robe, which is constructed of knit 100% polyester fabric, imparts the essential character of the set. The robe features raw, jagged cut edges on the sleeves and hem. The robe also features a large back closure with large, visible, loose overlock stitching with hanging threads that is closed with small hook and loop tabs. The costume will be imported under item number 5149109 in child size medium, item number 5149110 in child size large, and item number 5149111 in child size extra large.
The applicable subheading for the Wailing Ghost and Ghoul Costumes 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/current.
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 (click on “For Business” and then on “Textile, Wool, Fur”).
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,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division