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The tariff classification of a costume from China.
N320921 August 23, 2021 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Kim Benedetto Seasons USA Inc. 2041 Genesee Street Utica, NY 13501 RE: The tariff classification of a costume from China. Dear Ms. Benedetto: In your letter dated August 6, 2021, you requested a tariff classification ruling on behalf of Seasons HK Ltd. You submitted a detailed description and photographs of a costume identified as the Toddler Size Basketball Costume 2T-4T, item number OEM22 - 0378, which consists of an upper body garment meant to resemble a basketball. The flimsy article covers the wearer’s torso and is composed of a textile fabric shell stuffed with polyester filling to create a round shape. The pullover costume features armholes and a large back opening with small hook and loop tabs. The fabric is printed to resemble a basketball. The item appears to be constructed with long loose straight stitching. The applicable subheading for item number OEM22 - 0378 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 the 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 Sandra Carlson at sandra.carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division