CLA-2-95:OT:RR:NC:N4:425
Mr. Philip Lee
Amscan, Inc.
80 Grasslands Road
Elmsford, NY 10523
RE: The tariff classification of a child’s costume from China
Dear Mr. Lee:
In your letter dated April 12, 2016, but received on June 24, 2016, you requested a tariff classification ruling.
The submitted sample, identified as the child size Fire Dragon Ninja Costume, item number 840252, consists of a hooded, man-made knitted textile, pullover long-sleeved top, pants, waist sash, pull-up face scarf 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.” The flimsy top imparts the essential character of the set and features large, visible, loose overlock stitching with hanging threads around the hood opening, sleeves and hem. The attached arm ties have raw unfinished edges with hanging threads.
The applicable subheading for item number 840252 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 https://hts.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. Information can 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,
Steven A. Mack
Director
National Commodity Specialist Division