H89191 H8 Ruling Active

The tariff classification of Halloween vinyl costumes from China.

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

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted the following samples: Item #80275, Pink Cowgirl Dress Up Set, consists of a vinyl costume that is designed for girls aged three years and older. The costume has three pieces: a pink vest with white trim, pink chaps with white trim and an elastic waist band, and a white cow girl hat. Item #80277, Military Dress Up Set, consists of a vinyl costume that is designed for children aged three years and older. The costume is comprised of a green and black camouflage poncho fastened with five snaps and a green helmet covered with camouflage netting. The helmet has a sergeant’s insignia on its front. Item #80284, Vinyl Dracula Cape, consists of a black vinyl high collared “vampire” cape tied at the neck and designed as a costume for children five years and older. Item #80307, Race Car Driver Dress Up Set, consists of a vinyl costume that is designed for children aged three years and older. The costume is comprised of a red jumpsuit with white trim that covers the entire body and has assorted racing logos on its front, and a red plastic helmet with yellow visor, white ear coverings, and a white and black checkerboard stripe across the center of the helmet. The jumpsuit is fastened with three hook and loop fasteners.

CBP rationale

The applicable subheading for the items described above 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 H89191 March 21, 2002 CLA-2-95:RR:NC:SP:225 H89191 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 Halloween vinyl costumes from China. Dear Ms. Tardella: In your letter dated March 15, 2002, you requested a tariff classification ruling. You submitted the following samples: Item #80275, Pink Cowgirl Dress Up Set, consists of a vinyl costume that is designed for girls aged three years and older. The costume has three pieces: a pink vest with white trim, pink chaps with white trim and an elastic waist band, and a white cow girl hat. Item #80277, Military Dress Up Set, consists of a vinyl costume that is designed for children aged three years and older. The costume is comprised of a green and black camouflage poncho fastened with five snaps and a green helmet covered with camouflage netting. The helmet has a sergeant’s insignia on its front. Item #80284, Vinyl Dracula Cape, consists of a black vinyl high collared “vampire” cape tied at the neck and designed as a costume for children five years and older. Item #80307, Race Car Driver Dress Up Set, consists of a vinyl costume that is designed for children aged three years and older. The costume is comprised of a red jumpsuit with white trim that covers the entire body and has assorted racing logos on its front, and a red plastic helmet with yellow visor, white ear coverings, and a white and black checkerboard stripe across the center of the helmet. The jumpsuit is fastened with three hook and loop fasteners. The applicable subheading for the items described above 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →