U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-06-14 · Updates real-time
The tariff classification of costume from Hong Kong and Vietnam.
N284452 April 4, 2017 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Amy Hess World Exchange, Inc. 11205 S. La Cienega Blvd. Los Angeles, CA 90045 RE: The tariff classification of costume from Hong Kong and Vietnam. Dear Ms. Hess: In your letter dated March 8, 2017, on behalf of California Costumes, Inc., you requested a tariff classification ruling. The first submitted sample, identified as the child size Dark Knight Costume, consists of a long sleeve man-made knit textile top that you refer to as a tunic, pull-on pants, a cape, a hood, a waist sash and gauntlets. 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 visible, large, loose overlock stitches with hanging threads on the neck, sleeves, hem and large back opening. The large back opening is closed with small patches of hook and loop tabs. The child size Dark Knight Costume will be imported under item numbers KM256, MJ00256 and WMT00256. The second submitted sample, identified as the child size Creepy Clown Costume, consists of a long sleeve man-made knit textile dress, a headpiece and a mask. 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 dress imparts the essential character of the set and features raw unfinished edges with hanging threads on the collar, sleeves, hem and large back opening. The large back opening is closed with small patches of hook and loop tabs. The child size Creepy Clown Costume will be imported under item numbers KM254, MJ00254 and WMT00254. The third submitted sample, identified as the child size Corpse Knight Costume, consists of a long sleeve man-made knit textile top that you refer to as a tunic, a cape, a hood, a waist sash and gauntlets. The waist sash was not mentioned in your request but was included with the sample. 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 visible large loose overlock stitches with hanging threads on the neck, sleeves, hem and large back opening. The large back opening is closed with small patches of hook and loop tabs. The child size Corpse Knight will be imported under item numbers KM252, MJ00252, and WMT00252. The fourth submitted sample, identified as the child size Menacing Clown Costume, consists of a long sleeve man-made knit textile jumpsuit and a mask. 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 jumpsuit imparts the essential character of the set and features raw, unfinished edges with hanging threads on the collar, sleeves, pant legs and large back opening. The large back opening is fastened with small patches of hook and loop fasteners. The Menacing Clown Costume will be imported in child size under item numbers KM251, MJ251 and WMT00251, and in adult sizes under item numbers KM777, MJ00777 and WMT00777. The fifth submitted sample, identified as the teen size Harlequin Costume, consists of a long sleeve man-made knit textile dress, a waist sash, a headpiece and a mask. 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 dress imparts the essential character of the set and features raw, jagged cut edges with hanging threads on the collar, sleeves and hem. The teen size Harlequin Costume will be imported under item numbers KM5028, MJ5028 and WMT5028. The applicable subheading for the Dark Knight Costume, Creepy Clown Costume, Corpse Knight Costume, Menacing Clown Costume and the Harlequin 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
Other CBP classification decisions referencing the same tariff code.