CBP Ruling E80792 — Classification of two Halloween Costumes from Mexico

Tariff classification

Headings: 9505

Product description

The first item, Style #5280, Rugrats Angelica, consists of three items, a dress, leggings and a hood. The dress has orange sleeves and orange yoke. The rest of the dress is purple. With the exception of binding at the neck, all edges are raw. The leggings, blue with green dots, have an elastic waistband. The elastic is sewn directly to the fabric with visible overlock stitching. The leg hem is also visible overlock stitching. There is also a form hood which is the face of “Angelica”. The second item, style #5293, Rugrats Chuckie, consists of two items, a printed bodysuit and a hood. The bodysuit is blue on top and green on the bottom with some screen printing on the front. With the exception of the neck and arms, the hems are raw. There is also a form hood which is the face of “Chuckie”. The flimsy non-durable construction of these items would allow their classification within Heading 9505.

CBP rationale

The applicable subheading for Styles #5280 and #5293 will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles, including magic tricks an practical joke articles;.

Full text

NY E80792 May 12, 1999 CLA-2-95:RR:NC:SP:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Jinky A. Spires Disguise Inc. 9040 Activity Road, Suite D San Diego, CA 92126 RE: Classification of two Halloween Costumes from Mexico Dear Ms. Spires: In your letter dated March 19, 1999, received in this office April 20, 1999, you requested a tariff classification ruling. The first item, Style #5280, Rugrats Angelica, consists of three items, a dress, leggings and a hood. The dress has orange sleeves and orange yoke. The rest of the dress is purple. With the exception of binding at the neck, all edges are raw. The leggings, blue with green dots, have an elastic waistband. The elastic is sewn directly to the fabric with visible overlock stitching. The leg hem is also visible overlock stitching. There is also a form hood which is the face of “Angelica”. The second item, style #5293, Rugrats Chuckie, consists of two items, a printed bodysuit and a hood. The bodysuit is blue on top and green on the bottom with some screen printing on the front. With the exception of the neck and arms, the hems are raw. There is also a form hood which is the face of “Chuckie”. The flimsy non-durable construction of these items would allow their classification within Heading 9505. The applicable subheading for Styles #5280 and #5293 will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles, including magic tricks an practical joke articles;....: Other: Other. The rate of duty will be free. Goods classified in that Subheading are not presently subject to quota or visa requirements. 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) 637-7028. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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