H89192 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 #80308, Pirate Dress Up Set, consists of a vinyl costume designed for children comprised of a black short sleeve jacket with skull and crossbones insignia, black pants, black hat with skull and crossbones insignia, black eye patch and plastic hook. The jacket is fastened with three snaps. Item #80323, Rain Gear Set, consists of a vinyl costume designed for children comprised of a black jacket with red pockets and red trim and a black hat with red trim interior. The jacket is fastened with three hook and loop closures. Item #80332, Military Dress Up Set With Accessories, consists of a vinyl costume designed for children comprised of a green, black and brown camouflage jacket with a top pocket for dog tags, a lower pocket for a plastic walkie-talkie, and snaps to hang a plastic pair of binoculars, hand grenade, knife and working compass. The jacket is fastened with three buckles. The costume also includes a matching camouflage hat. Item #80416, Crusader Playset, consists of a vinyl costume designed for children comprised of a white breastplate with gold knobs in each corner and a gold cross in its center, a 28” white cape, a white plastic sword and sheath, and a white helmet.

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 H89192 March 21, 2002 CLA-2-95:RR:NC:SP:225 H89192 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 #80308, Pirate Dress Up Set, consists of a vinyl costume designed for children comprised of a black short sleeve jacket with skull and crossbones insignia, black pants, black hat with skull and crossbones insignia, black eye patch and plastic hook. The jacket is fastened with three snaps. Item #80323, Rain Gear Set, consists of a vinyl costume designed for children comprised of a black jacket with red pockets and red trim and a black hat with red trim interior. The jacket is fastened with three hook and loop closures. Item #80332, Military Dress Up Set With Accessories, consists of a vinyl costume designed for children comprised of a green, black and brown camouflage jacket with a top pocket for dog tags, a lower pocket for a plastic walkie-talkie, and snaps to hang a plastic pair of binoculars, hand grenade, knife and working compass. The jacket is fastened with three buckles. The costume also includes a matching camouflage hat. Item #80416, Crusader Playset, consists of a vinyl costume designed for children comprised of a white breastplate with gold knobs in each corner and a gold cross in its center, a 28” white cape, a white plastic sword and sheath, and a white helmet. 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

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