H89190 H8 Ruling Active

The tariff classification of a Halloween vinyl costume from China.

Issued March 21, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

The submitted sample, Item #80208, Cowboy Dress Up Set, consists of a costume that is designed for children aged three years and older. The costume consists of a brown colored vest with black trim, brown chaps with black trim and an elastic waistband, and a black cowboy hat with white trim.

CBP rationale

The applicable subheading for Item #80208, Cowboy Dress Up Set, 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 H89190 March 21, 2002 CLA-2-95:RR:NC:SP:225 H89190 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Nancy Tardella Funrise Toy Corporation 6115 Variel Avenue Woodland Hills, CA 91367-3727 RE: The tariff classification of a Halloween vinyl costume from China. Dear Ms. Tardella: In your letter dated March 15, 2002, you requested a tariff classification ruling. The submitted sample, Item #80208, Cowboy Dress Up Set, consists of a costume that is designed for children aged three years and older. The costume consists of a brown colored vest with black trim, brown chaps with black trim and an elastic waistband, and a black cowboy hat with white trim. The applicable subheading for Item #80208, Cowboy Dress Up Set, 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. You submitted three other samples (Items #80188, Cowgirl Dress Up Set, #80219, Western Dress Up Set, and #80230, City Force Dress Up Set) which we previously ruled upon for you in ruling letter H88902 dated March 12, 2002. 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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