Newly Released CBP HQ Rulings April 24
The Customs Rulings Online Search System (CROSS) was updated April 24 with the following headquarters rulings (ruling revocations and modifications will be detailed elsewhere in a separate article as they are announced in the Customs Bulletin):
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H329794: Tariff Classification of a Unisex Banana Costume
| Ruling: The banana costume at issue is classified in heading 6113, HTSUS, and specifically in subheading 6113.00.90, which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other.” The 2024 general, column one rate of duty is 7.1% ad valorem. |
| Issue: What is the tariff classification of the unisex banana costume? |
| Item: The unisex banana costume is a garment constructed from multiple fabric components, shaped like a banana in the front. The front of the costume, as well as the front and back of the banana head, are composed of three layers: (1) outer layer constructed from 100% polyester knit fabric; (2) middle layer composed of polyurethane foam; and (3) inner layer constructed from 100% polyester knit fabric. The polyurethane foam is securely bonded to the inner layer but is very lightly bonded to the outer layer. The back and side panels are constructed from 100% polyester knit fabric. The banana costume is designed to be pulled over the head and features an opening for the face and arms. The banana head contains three invisible zippers starting at the point of the head, which can be unzipped to resemble a peeled banana. The banana costume is composed of 100% knit polyester fabric and 100% polyurethane cellular foam, attached to each other by a polyurethane adhesive/glue. The constituent fabrics were also determined to be sewn together with a zipper at the top of the sample around the head. |
| Reason: The essential character is imparted by the polyester knit fabric that is laminated with polyurethane foam. The laminated fabric occupies a significant surface area and covers the front and head areas of the costume. Moreover, the laminated fabric helps the costume to maintain its shape – the shape of a banana – while the costume is being worn. The shape of a banana is the key feature, which makes it possible for the wearer to pretend to be a banana while wearing the costume. In contrast, the polyester knit fabric featured on the sides and back of the costume is not laminated and does not hold the shape of a banana. The role of the fabric with polyurethane foam in relation to the costume’s use is more significant than the role of the fabric not laminated with polyurethane foam. |
| Ruling Date: April 23, 2024 |