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 March 27, 2025, you requested a tariff classification ruling on behalf of your client,
California Costume, Inc.
You submitted an adult size costume identified as the Moo-Larious, Cow Costume, item number 5025-168,
which consists of a long-sleeved jumpsuit, cow head mask and a cowbell on a ribbon necklace. 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 a neck and very deep back opening
with long, loose straight stitching leaving a raw edge. The back opening is closed with two pairs of string
ties. The tail is a permanently attached piece of folded fabric with faux fur at the end. The oval shaped front
panel of the jumpsuit is bonded foam with plastic udders. The long sleeves have foam hand covers with raw
unfinished edges, simulating hooves. The leg openings are raw and unfinished. The jumpsuit is stitched
together with long, loose straight stitches.
The applicable subheading for the Moo-Larious, Cow Costume, item number 5025-168, 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.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 9505.90.6000, HTSUS, listed above.
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