812774 81 Ruling Active

The tariff classification of a costume from China

Issued August 10, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6090

Headings: 9505

Product description

The set is composed of the following articles: a vinyl vest, plastic bag, plastic wallet, hat, badge, plastic eyeglass frames, plastic medical equipment, cordless phone and flashlight. The vest, hat, bag and wallet are made of flimsy construction and are emblazoned with a medical insignia. All the articles work together to create the image of a real "EMS" technician. According to your letter the described playset will be imported packaged together in a plain closed box for sale through mail order only. Your samples are being returned as requested.

CBP rationale

The applicable subheading for the "Emergency Medical Service" playset will be 9505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessor- ies thereof: other: other: other.

Full text

NY 812774 August 10, 1995 CLA-2-95:S:N:N7:225 812774 CATEGORY: Classification TARIFF NO.: 9505.90.6090 Ms. Rita Menne Fingerhut Companies, Inc. 4400 Baker Road S-228 Minnetonka, MN 55343 RE: The tariff classification of a costume from China Dear Ms. Menne: In your letter dated July 14, 1995, you requested a tariff classification ruling. The sample submitted with your inquiry is an "Emergency Medical Service" playset designed for children. The set is composed of the following articles: a vinyl vest, plastic bag, plastic wallet, hat, badge, plastic eyeglass frames, plastic medical equipment, cordless phone and flashlight. The vest, hat, bag and wallet are made of flimsy construction and are emblazoned with a medical insignia. All the articles work together to create the image of a real "EMS" technician. According to your letter the described playset will be imported packaged together in a plain closed box for sale through mail order only. Your samples are being returned as requested. The applicable subheading for the "Emergency Medical Service" playset will be 9505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessor- ies thereof: other: other: other. The rate of duty will be free. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Please ensure that these requirements are satisfied. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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