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N2830692017-02-22New YorkClassification

The tariff classification of costumes from Hong Kong and Vietnam.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

9505.90.6000

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Court Cases

9 cases

CIT & Federal Circuit

Ruling Age

9 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-14 · Updates real-time

Summary

The tariff classification of costumes from Hong Kong and Vietnam.

Ruling Text

N283069 February 22, 2017 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Frank Gomez World Exchange, Inc. 11205 S. La Cienega Blvd. Los Angeles, CA 90045 RE: The tariff classification of costumes from Hong Kong and Vietnam. Dear Mr. Gomez: In your letter dated October 28, 2016 but not received until February 3, 2017, on behalf of California Costumes, Inc., you requested a tariff classification ruling. The first submitted sample, identified as the child size Medieval King/King Costume, consists of a robe, a narrow cape, a waist sash, gauntlets and boot covers. 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 imparts the essential character of the set. The man-made knit textile, long-sleeved robe features visible, large, loose overlock stitching with hanging threads around the neck and sleeves. The back hem is raw and unfinished, and has hanging threads. The child size Medieval King/ King Costume will be imported under item numbers 00630, KM00630 and MJ00630. The second submitted sample, identified as the child size Renegade Pirate Costume, consists of a long-sleeved pullover, a waist sash, a waist tie, a head wrap and boot covers. 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 pullover imparts the essential character of the set. The man-made knit textile pullover, with attached faux vest, features raw, jagged cut edges with hanging threads on the sleeves and hem. The neck has large visible loose overlock stiches with hanging threads. The faux vest panels are raw, unfinished edges. The child size Renegade Pirate Costume will be imported under item numbers 00577, KM00577 and MJ00577. The third submitted sample, identified as the child size Creepy Scarecrow Costume, consists of a long-sleeved robe, a collar, rope wrist ties, a rope waist tie and a hat. 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 imparts the essential character of the set. The man-made knit textile robe features raw, jagged cut edges on the sleeves and hem. The neck and large back opening have visible, large, loose overlock stitching with hanging threads. The child size Creepy Scarecrow Costume will be imported under item numbers 04097, KM04097, MJ04097, 01439, KM01439 and MJ01439. The fourth submitted sample, identified as the child size Rebel Pirate Costume, consists of a long- sleeved pullover, pants, a waist tie, head tie, a belt and boot covers. (The boot covers were omitted from your ruling request, but listed as accessories along with the contents in the individual bag.) 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 pullover imparts the essential character of the set. The man-made knit textile pullover features an attached faux vest front with raw edges, and raw, jagged cut edges with hanging threads on the shoulders and sleeves. The front neck, single-ply collar and hem have raw, unfinished edges with hanging threads. The Rebel Pirate Costume in child size will be imported under item numbers 00569, KM00569 and MJ00569. The applicable subheading for the Medieval King/King Costume, the Renegade Pirate Costume, the Creepy Scarecrow Costume and the Rebel Pirate Costume 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 wayne.kessler@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division

Related Rulings for HTS 9505.90.60.00

Other CBP classification decisions referencing the same tariff code.