Base
N2896012017-08-30New 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

Compare All →

Court Cases

9 cases

CIT & Federal Circuit

Ruling Age

8 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

N289601 August 30, 2017 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Jenni Kirn World Exchange, Inc. 11205 S. La Cienega Blvd. Los Angeles, CA 90045 RE: The tariff classification of costumes from Hong Kong and Vietnam. Dear Ms. Kirn: In your letter dated August 18, 2017, on behalf of California Costume Collections, Inc., you requested a tariff classification ruling. The first submitted sample, identified as the Monster Wolf Costume, consists of a faux shirt 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 faux shirt is constructed of knitted 100% polyester fabric and imitation fur and imparts the essential character of the set. The faux shirt has visible loose overlock stitching with hanging threads at the neck and raw jagged sleeve edges with thin elastic. The faux shirt also has visible loose overlock stitching with hanging threads at the hem. The Monster Wolf Costume will be imported under item numbers 01426, KM01426, WMT1426 and MJ01426. The second submitted sample, identified as the Die Laughing 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 closed with small hook and loop tabs. The Die Laughing Costume will be imported under item numbers 01436, KM1436, WMT1436 and MJ01436. The third submitted sample, identified as the Snow Beast Costume, consists of a jumpsuit, mask, gloves 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 jumpsuit imparts the essential character of the set and features a loose, visible overlock stitched neck and seams, and loose, visible overlock stitched or raw edges at the arms and hem. The Snow Beast Costume will be imported under item numbers 01243, KM1243, WMT1243 and MJ01243. The fourth submitted sample, identified as the Goin’ Bananas Costume, consists of a jumpsuit, a mask, gloves and shoe 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 jumpsuit imparts the essential character of the set and features a loose visible overlock stitched neck and seams, a flimsy hook and loop tab closure and loose overlock or raw edges at the arms, ankles and closure. The Goin’ Bananas Costume will be imported under item numbers 01425, KM01425, WMT01425 and MJ01425. The fifth submitted sample, identified as the Sasquatch Costume, consists of a jumpsuit, a mask, gloves and shoe 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 jumpsuit imparts the essential character of the set and features a loose visible overlock stitched neck and seams, a flimsy hook and loop tab closure and loose overlock or raw edges at the arms, ankles and closure. The Sasquatch Costume will be imported under item numbers 01339, KM1339, WMT1339 and MJ1339. The applicable subheading for the Monster Wolf Costume, Die Laughing Costume, Snow Beast Costume, Goin’ Bananas Costume and Sasquatch 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 http://www.usitc.gov/tata/hts/. 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.