CLA-2-95:OT:RR:NC:N4:425
Ms. Liz Guzman
Disguise, Inc.
12120 Kear Place
Poway, CA 92064
RE: The tariff classification of costumes from China.
Dear Ms. Guzman:
In your letter dated December 4, 2018, but received on March 7, 2019, you requested a tariff classification ruling.
You submitted the following costume samples:
Style DI-301, Mal Deluxe, consists of a polyester jacket, a polyester jumpsuit and 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 jacket imparts the essential character, and has visible, loose overlock stitching at the collar, armholes, wrists, ankles and closure. The jacket also has a single, straight stitched waist and a hook and loop tab closure.
Style DI-302, Evie Deluxe, consists of a polyester jumpsuit, a polyester skirt and polyester gloves. 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 jumpsuit imparts the essential character, and has visible, loose overlock stitching at the collar, arms, ankles and closure. The jumpsuit also has a single, straight stitched waist and a hook and loop tab closure.
Style DI-303, Audrey Deluxe, consists of a polyester jumpsuit, a polyester cape and polyester gloves. 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 jumpsuit imparts the essential character, and has visible, loose overlock stitching at the neck, wrists, ankles and closure. The jumpsuit also has a single, straight stitched waist and a hook and loop tab closure.
Style 89562, LEL Ninja Kit, consists of an upper body garment (“armor”) made of polyester combined to polyurethane foam, with an attached polyester hood and a detachable face mask. 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 upper body “armor” imparts the essential character, and has visible, loose interior seams, a hook and loop tab closure at the large neck opening, and a hook and loop tab waist closure.
The applicable subheading for styles DI-301, DI-302, DI-303 and 89562 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, 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,
Steven A. Mack
Director
National Commodity Specialist Division