The tariff classification of two textile costumes from China
Issued June 19, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.90.6090
Headings: 9505
Product description
There is an appearance of a stiff net underskirt, but it is just a narrow band of stiff netting sewn in five inches from the hem. Also included is an apron, a headband on a plastic frame, two wristlets, and a choker. #9968 - Glittering Witch, adult, which has a polyester dress with a sewn in double ruffle and yoke, a jagged hem and a slit closure with tie string. Also included is a witch's hat and a narrow textile sash with an attached net peplum. Tieing the sash over the dress gives the appearance of an overskirt. Although item 7767 has interesting styling features of much lace and the appearance of an underskirt, the edges and hems are unfinished or overlock stitched, the waist and gatherings have thin elastic sewn directly to the fabric with a wide straight stitch, the lace embellishments are sew on with straight single stitch. The construction is clearly non-durable. Overall, it is reasonable to conclude that the item is a costume of 9505. Although item 9968 has the interesting styling feature of a sewn in yoke with ruffle, the edges and hems are unfinished and the closure is a slit with overlock stitching and a sting tie. The construction is clearly non-durable. Overall, it is reasonable to conclude that the item is a costume of 9505.
CBP rationale
The applicable subheading for the two textile Costumes will be 9505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles,.
Full text
NY B83311 June 19, 1997 CLA-2-95:RR:NC:SP:225 B83311 CATEGORY: Classification TARIFF NO.: 9505.90.6090 Mr. Ken August Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of two textile costumes from China Dear Mr. August: In your letter dated March 12, 1997 you requested a tariff classification ruling. The samples submitted were: #9967 - French Maid, adult, has a polyester dress with lace at the gathered neck, cuffs and on the hem. There is an appearance of a stiff net underskirt, but it is just a narrow band of stiff netting sewn in five inches from the hem. Also included is an apron, a headband on a plastic frame, two wristlets, and a choker. #9968 - Glittering Witch, adult, which has a polyester dress with a sewn in double ruffle and yoke, a jagged hem and a slit closure with tie string. Also included is a witch's hat and a narrow textile sash with an attached net peplum. Tieing the sash over the dress gives the appearance of an overskirt. Although item 7767 has interesting styling features of much lace and the appearance of an underskirt, the edges and hems are unfinished or overlock stitched, the waist and gatherings have thin elastic sewn directly to the fabric with a wide straight stitch, the lace embellishments are sew on with straight single stitch. The construction is clearly non-durable. Overall, it is reasonable to conclude that the item is a costume of 9505. Although item 9968 has the interesting styling feature of a sewn in yoke with ruffle, the edges and hems are unfinished and the closure is a slit with overlock stitching and a sting tie. The construction is clearly non-durable. Overall, it is reasonable to conclude that the item is a costume of 9505. The applicable subheading for the two textile Costumes will be 9505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles,....:Other: Other: Other. The rate of duty will be free. 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 Alice J. Wong at 212-466-5538. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division
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