CBP Ruling H89530 — The tariff classification of vinyl costumes from China.

Tariff classification

Headings: 9505

Product description

You submitted the following samples: Item #12107, Vinyl Child Bee Costume, is a vinyl sleeveless costume that is yellow with black stripes, with a PU foam interior and is tied at the neck. The costume has a pair of metal wire and polyester knitted fiber wings attached to its back, and a plastic headband with two spring antennae attached. Affixed to the top of each antenna are matching black foam balls. The costume is designed for children over the age of three. Item #12108, Vinyl Child Spider Costume, is a sleeveless vinyl costume that is black, white and green on the front and purple and black on its back. The costume has a PU foam interior and is tied at the neck. The costume has six non-functional arms, and a plastic headband with two polyester knitted antennae attached. Affixed to the top of each antenna are matching green foam balls. The costume is designed for children over the age of three. Item #12115, Vinyl Child Pumpkin Costume, is an orange sleeveless vinyl costume with a jack-o-lantern face and green stem on top. The costume has a PU foam interior and is fastened with a hook and loop closure. The costume is designed for children over the age of three.

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 H89530 March 25, 2002 CLA-2-95:RR:NC:SP:225 H89530 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Michael Paneth Seasons By Zauder 10 Henry Street Freeport, NY 11520 RE: The tariff classification of vinyl costumes from China. Dear Mr. Paneth: In your letter dated March 15, 2002, you requested a tariff classification ruling. You submitted the following samples: Item #12107, Vinyl Child Bee Costume, is a vinyl sleeveless costume that is yellow with black stripes, with a PU foam interior and is tied at the neck. The costume has a pair of metal wire and polyester knitted fiber wings attached to its back, and a plastic headband with two spring antennae attached. Affixed to the top of each antenna are matching black foam balls. The costume is designed for children over the age of three. Item #12108, Vinyl Child Spider Costume, is a sleeveless vinyl costume that is black, white and green on the front and purple and black on its back. The costume has a PU foam interior and is tied at the neck. The costume has six non-functional arms, and a plastic headband with two polyester knitted antennae attached. Affixed to the top of each antenna are matching green foam balls. The costume is designed for children over the age of three. Item #12115, Vinyl Child Pumpkin Costume, is an orange sleeveless vinyl costume with a jack-o-lantern face and green stem on top. The costume has a PU foam interior and is fastened with a hook and loop closure. The costume is designed for children over the age of three. 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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