CBP Ruling J81465 — The tariff classification of vinyl costumes from China.

Tariff classification

Headings: 9505

Product description

You submitted the following samples: Style #12108, “Vinyl child’s spider costume”, is a sleeveless polyvinyl chloride costume with a vest-like black front decorated with two purple dots and tied at the neck. The vest is attached to a circular shaped “body” that is black and white on the inside and purple and black on the outside and decorated with 9 purple dots. The costume has six non-functional black, green and purple “insect” arms that measure approximately 16 inches in length and a plastic headband with two polyester yarn antennae attached. Affixed to the top of each antenna are matching green foam balls. The costume is sized for a child over the age of five as a spider costume for the Halloween holiday. Style #12420, “Deluxe vinyl dress-up set with pants and realistic hard hat”, is a two piece polyvinyl chloride costume consisting of a yellow jacket with five hook and loop closures and yellow reflecting stripes on the cuffs, waist, and front. The jacket has a “Fire 88 Chief” name badge affixed above the right breast pocket and a “Fire 88 Chief” logo above the left breast pocket. The pants have yellow reflecting stripes on the cuffs and a waist tie. Completing the costume, is a plastic black helmet decorated with yellow reflecting squares and a “Fire 88 Chief” logo. The costume is sized for a child over the age of five as an emergency worker costume for the Halloween holiday. Style #12052, “Cowgirl vinyl dress-up”, is a two piece polyvinyl chloride consisting of a white, yellow and red jacket with yellow cuffs and red swirls and secured by three hook and loop closures and white chaps that are decorated with black dots and secured via 3 hook and loop closures. Completing the costume, is a red EVA hat with a white band and white lace-like decorations around its edge. The costume is sized for a child over the age of five as a cowgirl costume for the Halloween holiday. Your samples are returned via the express service for which you purchased a shipping label.

CBP rationale

The applicable subheading for Style #12108, “Vinyl child’s spider costume”, Style #12420, “Deluxe vinyl dress-up set with pants and realistic hard hat”, and Style #12052, “Cowgirl vinyl dress-up”, 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 J81465 February 27, 2003 CLA-2-95:RR:NC:SP:225 J81465 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 vinyl costumes from China. Dear Mr. Williams: In your letter dated February 21, 2003, you requested a tariff classification ruling. You submitted the following samples: Style #12108, “Vinyl child’s spider costume”, is a sleeveless polyvinyl chloride costume with a vest-like black front decorated with two purple dots and tied at the neck. The vest is attached to a circular shaped “body” that is black and white on the inside and purple and black on the outside and decorated with 9 purple dots. The costume has six non-functional black, green and purple “insect” arms that measure approximately 16 inches in length and a plastic headband with two polyester yarn antennae attached. Affixed to the top of each antenna are matching green foam balls. The costume is sized for a child over the age of five as a spider costume for the Halloween holiday. Style #12420, “Deluxe vinyl dress-up set with pants and realistic hard hat”, is a two piece polyvinyl chloride costume consisting of a yellow jacket with five hook and loop closures and yellow reflecting stripes on the cuffs, waist, and front. The jacket has a “Fire 88 Chief” name badge affixed above the right breast pocket and a “Fire 88 Chief” logo above the left breast pocket. The pants have yellow reflecting stripes on the cuffs and a waist tie. Completing the costume, is a plastic black helmet decorated with yellow reflecting squares and a “Fire 88 Chief” logo. The costume is sized for a child over the age of five as an emergency worker costume for the Halloween holiday. Style #12052, “Cowgirl vinyl dress-up”, is a two piece polyvinyl chloride consisting of a white, yellow and red jacket with yellow cuffs and red swirls and secured by three hook and loop closures and white chaps that are decorated with black dots and secured via 3 hook and loop closures. Completing the costume, is a red EVA hat with a white band and white lace-like decorations around its edge. The costume is sized for a child over the age of five as a cowgirl costume for the Halloween holiday. Your samples are returned via the express service for which you purchased a shipping label. The applicable subheading for Style #12108, “Vinyl child’s spider costume”, Style #12420, “Deluxe vinyl dress-up set with pants and realistic hard hat”, and Style #12052, “Cowgirl vinyl dress-up”, 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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