I85307 I8 Ruling Active

The tariff classification of a Vinyl Child’s Bat Costume from China.

Issued August 16, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

The submitted photograph and sample, Style #12119, Vinyl Child’s Bat Costume, consists of a black PVC costume for the Halloween holiday with sheer fabric “wings” in lieu of arms and decorated in the front with a large purple bat with a string tie at the top. The costume also has a rigid plastic horseshoe headband covered with polyester with two pointed purple and black ears attached.

CBP rationale

The applicable subheading for Style #12119, Vinyl Child’s Bat Costume, 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 I85307 August 16, 2002 CLA-2-95:RR:NC:SP:225 I85307 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Randy Williams Seasons USA Inc. 18644 E. Powers Land Aurora, CO 80015 RE: The tariff classification of a Vinyl Child’s Bat Costume from China. Dear Mr. Williams: In your letter dated August 12, 2002, you requested a tariff classification ruling. The submitted photograph and sample, Style #12119, Vinyl Child’s Bat Costume, consists of a black PVC costume for the Halloween holiday with sheer fabric “wings” in lieu of arms and decorated in the front with a large purple bat with a string tie at the top. The costume also has a rigid plastic horseshoe headband covered with polyester with two pointed purple and black ears attached. The applicable subheading for Style #12119, Vinyl Child’s Bat Costume, 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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