CBP Ruling K80102 — The tariff classification of an inflatable textile costume from China

Tariff classification

Headings: 9505

Product description

The submitted sample is a prototype. The main component of the costume is stepped into and pulled up around the user’s waist. This part of the costume has a built in blower unit and battery pack that when activated inflates this part of the costume like an inner tube around the user’s waist. This part of the costume is a large head and upper torso of a monster. Over the shoulders of the monster is a pair of legs wearing sneakers. The costume also has two detached legs that the user slips on over his or her legs to complete the costume. These are the monster’s legs and complete the monster. The legs are not attached to the other part of the costume or to each other. The costume does not cover the upper part of the user’s body. The costume is made of nylon The costume, style # 24427, does not yet have a name. It will make the wearer look like he or she is being carried on the back of a monster. The item is well made, but is not subject to the Chapter 95 Note 1 (e) exclusion for textile costumes because it is not classifiable within Chapters 61 or 62. Your sample is being returned as requested.

CBP rationale

The applicable subheading for the style # 24427 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 K80102 November 17, 2003 CLA-2-95:RR:NC:SP:225 K80102 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Darrell Sekin Jr. DJS International Services, Inc. P.O. Box 612785 DFW Airport, Texas 75261 RE: The tariff classification of an inflatable textile costume from China Dear Mr. Sekin Jr.: In your letter dated October 21, 2003 you requested a tariff classification ruling on behalf of your client Gemmy Industries, Inc. The submitted sample is a prototype. The main component of the costume is stepped into and pulled up around the user’s waist. This part of the costume has a built in blower unit and battery pack that when activated inflates this part of the costume like an inner tube around the user’s waist. This part of the costume is a large head and upper torso of a monster. Over the shoulders of the monster is a pair of legs wearing sneakers. The costume also has two detached legs that the user slips on over his or her legs to complete the costume. These are the monster’s legs and complete the monster. The legs are not attached to the other part of the costume or to each other. The costume does not cover the upper part of the user’s body. The costume is made of nylon The costume, style # 24427, does not yet have a name. It will make the wearer look like he or she is being carried on the back of a monster. The item is well made, but is not subject to the Chapter 95 Note 1 (e) exclusion for textile costumes because it is not classifiable within Chapters 61 or 62. Your sample is being returned as requested. The applicable subheading for the style # 24427 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 J. Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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