10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of tow PVC Costumes from China
Issued June 6, 2002 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardI8 I82468 (June 6, 2002)
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
GRI rules applied: GRI 3
Product description
The first item, LH1050K - Jasmine Costume, consists of a top, skirt, scepter, tiara, necklace, bracelet and slippers retail packed together. The item is a GRI 3 set with the essential character provided by the predominantly PVC top and skirt. The second item is LH1051K - Ariel Costume, consists of a top, skirt, brush, comb, mirror, tiara, shoes, and necklace retail packed together. The item is a GRI 3 set with the essential character imparted by the predominately PVC top. Although in your letter
CBP rationale
The applicable subheading for the Items LH1050K and LH1051K will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles, .
Full text
NY I82468 June 6, 2002 CLA-2-95:RR:NC:SP:225 I82468 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Wendy Yeh Disguise, Inc. 11906 Tech Center court Poway, CA 92064-7139 RE: The tariff classification of tow PVC Costumes from China Dear Ms. Yeh: In your letter dated May 15, 2002, you requested a tariff classification ruling. The first item, LH1050K - Jasmine Costume, consists of a top, skirt, scepter, tiara, necklace, bracelet and slippers retail packed together. The item is a GRI 3 set with the essential character provided by the predominantly PVC top and skirt. The second item is LH1051K - Ariel Costume, consists of a top, skirt, brush, comb, mirror, tiara, shoes, and necklace retail packed together. The item is a GRI 3 set with the essential character imparted by the predominately PVC top. Although in your letter you stated the skirt was constructed from paper with a PVC material backing, the skirt is actually a lurex type plastic film (metalized plastic) laminated to a warp knit textile fabric. The skirt is considered to be made from a fabric of 5903.90, and therefore a textile skirt. The applicable subheading for the Items LH1050K and LH1051K will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment 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 J. Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of Halloween decorations from China.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a Thanksgiving decoration from China.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a “Disney Princess Set” from China
The tariff classification of a costume from China and Vietnam.
Follow I82468
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.