CBP Ruling E89426 — The tariff classification of a child’s costume from China

Tariff classification

Headings: 9505

Product description

The article consists of a blue textile dress; one pair of red and white striped leggings, a white cap with red trim and red pigtails made of yarn. The dress is of man-made fibers with piping at the collar and a tieback closure. It is gathered at the waist and sleeves with narrow elastic, less than ¼” wide, sewn with a straight single stitch. The edge of the sleeves, bottom of the dress and back slit are raw cut. A 2” wide layer of fabric is gathered at the neck creating a slightly ruffled appearance. Covering the front of the dress is a white apron with red ribbon bows tacked on. The apron is sewn into the seam of the dress at the shoulders. It has raw cut edges all around and ties in the back. Although the apron is viewed as a styling feature and the collar is finished, these are the only attributes, which are not associated with articles of Chapter 95. In all other respects, item #8749, with its raw cut edges, tie closure, single straight stitching and narrow elastic, the product is constructed in a non-durable fashion. Overall, it is reasonable to conclude that the item is a costume of 9505.

CBP rationale

The applicable subheading for item #8749, “Children’s Rag Doll Costume,” 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 and practical joke articles; parts and accessories thereof: other: other.

Full text

NY E89426 December 1, 1999 CLA-2-95:RR:NC:SP:225 E89426 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Ken August Fun World Easter Unlimited, Inc. 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a child’s costume from China Dear Mr. August: In your letter dated October 27, 1999, received in this office on November 3, 1999, you requested a tariff classification ruling. A sample of the “Children’s Rag Doll Costume,” item #8749, was submitted with your inquiry. The article consists of a blue textile dress; one pair of red and white striped leggings, a white cap with red trim and red pigtails made of yarn. The dress is of man-made fibers with piping at the collar and a tieback closure. It is gathered at the waist and sleeves with narrow elastic, less than ¼” wide, sewn with a straight single stitch. The edge of the sleeves, bottom of the dress and back slit are raw cut. A 2” wide layer of fabric is gathered at the neck creating a slightly ruffled appearance. Covering the front of the dress is a white apron with red ribbon bows tacked on. The apron is sewn into the seam of the dress at the shoulders. It has raw cut edges all around and ties in the back. Although the apron is viewed as a styling feature and the collar is finished, these are the only attributes, which are not associated with articles of Chapter 95. In all other respects, item #8749, with its raw cut edges, tie closure, single straight stitching and narrow elastic, the product is constructed in a non-durable fashion. Overall, it is reasonable to conclude that the item is a costume of 9505. The applicable subheading for item #8749, “Children’s Rag Doll Costume,” 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 and practical joke articles; parts and accessories thereof: 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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