H89028 H8 Ruling Active

The tariff classification of a Halloween costume assortment from China.

Issued March 14, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted samples and a photograph of Assortment #C79C0031, Halloween Costume (PVC Vinyl Costume with Plastic Helmet and Accessories in 4 Assorted Styles), which consists of an assortment of four designs of PVC vinyl costumes. (1) “Yellow Fireman with Yellow Helmet and Plastic Axe” is a yellow knee-length costume fastened with three buckles and one hook and loop closure, and has two outer pockets for insertion of a “Rescue Services” name I.D. card and a “Rescue Services” badge. The costume also includes a yellow plastic helmet with visor and a “Rescue Services” tag, and a plastic fire axe that measures approximately 11” in length and 4-1/2” in width across its blade. (2) “Red Fireman with Red Helmet and Plastic Axe” is the same design as the Yellow Fireman except the costume and helmet are yellow. (3) “Black Fireman with Black Helmet and Plastic Axe” is the same as both the Yellow Fireman and Red Fireman except the costume and helmet are black. (4) “Blue Policeman with Blue Helmet and Plastic Handcuffs” is a blue knee-length costume with the word “Police” in white block letters on the back. The costume is fastened with three buckles and one hook and loop closure, and has two outer pockets for insertion of a “Rescue Services” name I.D. card and a “Rescue Services” badge. The costume also includes a blue plastic helmet with visor and a “Rescue Services” tag, and a pair of plastic handcuffs. All the costumes are clearly sized for children to engage in fantasy play.

CBP rationale

The applicable subheading for Assortment #C79C0031, Halloween Costume, (PVC Vinyl Costume with Plastic Helmet and Accessories in 4 Assorted Styles), 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 H89028 March 14, 2002 CLA-2-95:RR:NC:SP:225 H89028 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a Halloween costume assortment from China. Dear Ms. Liu: In your letter dated March 4, 2002, you requested a tariff classification ruling. You submitted samples and a photograph of Assortment #C79C0031, Halloween Costume (PVC Vinyl Costume with Plastic Helmet and Accessories in 4 Assorted Styles), which consists of an assortment of four designs of PVC vinyl costumes. (1) “Yellow Fireman with Yellow Helmet and Plastic Axe” is a yellow knee-length costume fastened with three buckles and one hook and loop closure, and has two outer pockets for insertion of a “Rescue Services” name I.D. card and a “Rescue Services” badge. The costume also includes a yellow plastic helmet with visor and a “Rescue Services” tag, and a plastic fire axe that measures approximately 11” in length and 4-1/2” in width across its blade. (2) “Red Fireman with Red Helmet and Plastic Axe” is the same design as the Yellow Fireman except the costume and helmet are yellow. (3) “Black Fireman with Black Helmet and Plastic Axe” is the same as both the Yellow Fireman and Red Fireman except the costume and helmet are black. (4) “Blue Policeman with Blue Helmet and Plastic Handcuffs” is a blue knee-length costume with the word “Police” in white block letters on the back. The costume is fastened with three buckles and one hook and loop closure, and has two outer pockets for insertion of a “Rescue Services” name I.D. card and a “Rescue Services” badge. The costume also includes a blue plastic helmet with visor and a “Rescue Services” tag, and a pair of plastic handcuffs. All the costumes are clearly sized for children to engage in fantasy play. The applicable subheading for Assortment #C79C0031, Halloween Costume, (PVC Vinyl Costume with Plastic Helmet and Accessories in 4 Assorted Styles), 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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