H89189 H8 Ruling Active

The tariff classification of a Butterfly Costume from China.

Issued March 20, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

The submitted sample, Item #12086, Butterfly Costume, is a two piece costume consisting of a pair of blue, black and yellow butterfly wings that measure approximately 21” in height and 24” across from wing-to-wing, and a plastic headband with two spring antennae attached. Affixed to the top of each antenna are matching blue foam balls. The wings are made of 100% polyester woven fabric with an interior of PU foam and paper. The wings have two elastic straps on the inside for a child to slip their arms through to position the wings on their shoulders. The Butterfly Costume is considered a costume.

CBP rationale

The applicable subheading for Item #12086, Butterfly 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 H89189 March 20, 2002 CLA-2-95:RR:NC:SP:225 H89189 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Michael Paneth Seasons By Zauder 10 Henry Street Freeport, NY 11520 RE: The tariff classification of a Butterfly Costume from China. Dear Mr. Paneth: In your letter dated March 14, 2002, you requested a tariff classification ruling. The submitted sample, Item #12086, Butterfly Costume, is a two piece costume consisting of a pair of blue, black and yellow butterfly wings that measure approximately 21” in height and 24” across from wing-to-wing, and a plastic headband with two spring antennae attached. Affixed to the top of each antenna are matching blue foam balls. The wings are made of 100% polyester woven fabric with an interior of PU foam and paper. The wings have two elastic straps on the inside for a child to slip their arms through to position the wings on their shoulders. The Butterfly Costume is considered a costume. The applicable subheading for Item #12086, Butterfly 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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