CLA-2-95:OT:RR:NC:N4:425
Mr. Frank Gomez
World Exchange, Inc.
7930 El Manor Ave Los Angeles, CA 90045
RE: The tariff classification of a costume from China and Vietnam.
Dear Mr. Gomez:
In your letter dated November 19, 2024, you requested a tariff classification ruling on behalf of your client, California Costume, Inc.
You submitted a sample of a child size costume identified as Stealth Ninja, item numbers: 00228 (black color), 00397 (red color), 00505 (blue color), which consists of a long-sleeved hooded jumpsuit, belt, foam stars, face mask, and arm and leg ties. General Rule of Interpretation 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 man-made knitted textile jumpsuit provides the essential character of the set and features large, visible, loose overlock stitching on the hood opening and very deep back opening. The back opening is closed with three small tabs of hook and loop fastener. The sleeves and leg openings have large, visible, loose overlock stitching. Although the costume has foam epaulettes and foam breast plate, the shapeless garment is not well made. The garment is stitched with long, loose straight stitching. The identical costume will be imported in toddler sizes under item number 00121.
The applicable subheading for the Stealth Ninja costume, item numbers 00228, 00397, 00505 and 00121, 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 at https://hts.usitc.gov/.
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, 600 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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division