The tariff classification of three infant Halloween costumes from China.
Issued October 31, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
GRI rules applied: GRI 3
Product description
The first costume, item 6801524, “apple worm”, consists of felt bib with an apple printed on it and a knit man-made fiber headpiece with a felt top with a worm face and apple printed on it. The second and third costumes are also a bib and hat combination. Item 6801504, “cupcake”, has a cupcake printed on the bib and icing and a cherry are printed on the hat. Item 6801534, “frog in a pot”, the bib is printed with a pot and the back legs of a frog. The hat is printed with the frog’s face and front legs. In the case of these three costumes, neither the hat nor the bib imparts the essential character. The hat is classified in Chapter 65. The bib is not a normal article of apparel functional bib, but is flimsy and non-durable and classified in Heading 9505. Therefore, classification is GRI 3 ( c ) last in the tariff.
CBP rationale
The applicable subheading for the three infant costume sets (6801524, 6801504, and 6801534) 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 J89522 October 31, 2003 CLA-2-95:RR:NC:SP:225 J89522 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Dennis Shostak Import Traffic Manager The Paper Magic Group 100 North Sixth St. Suite 899C Minneapolis, MN 55403 RE: The tariff classification of three infant Halloween costumes from China. Dear Mr. Shostak: In your letter dated September 29, 2003 you requested a tariff classification ruling. The first costume, item 6801524, “apple worm”, consists of felt bib with an apple printed on it and a knit man-made fiber headpiece with a felt top with a worm face and apple printed on it. The second and third costumes are also a bib and hat combination. Item 6801504, “cupcake”, has a cupcake printed on the bib and icing and a cherry are printed on the hat. Item 6801534, “frog in a pot”, the bib is printed with a pot and the back legs of a frog. The hat is printed with the frog’s face and front legs. In the case of these three costumes, neither the hat nor the bib imparts the essential character. The hat is classified in Chapter 65. The bib is not a normal article of apparel functional bib, but is flimsy and non-durable and classified in Heading 9505. Therefore, classification is GRI 3 ( c ) last in the tariff. The applicable subheading for the three infant costume sets (6801524, 6801504, and 6801534) will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles,…. : Other: Other. The rate of duty will be free. Your samples are returned as you requested. 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
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