The tariff classification of a costume assortment from China.
Issued November 20, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
You submitted a sample of “Pretty in Pink” identified as style number G02102. This assortment of three costumes are packed together for retail sale in a 4 color rectangular cardboard box with no handle. The first costume, “Ballerina”, consists of two pink shaded ballerina short skirts made of 100% polyester woven material with thin elastic waistbands, 1 pair of pink ballerina slippers made of 100% polyester woven material and lined with 100% polyester sponge that are held on the feet with thin elastic at the ankle, 1 polyvinyl chloride bracelet, and 1 plastic necklace. “Princess” consists of 1 pink sleeveless top made of 100% polyester woven material with overlock stitching and thin elastic at the neck and waist, 1 triangular-shaped hat made of 100% polyester woven material with decorative ribbon trim and an interior support of 100% polyester sponge, 2 lace detachable sleeves that cover half the arm and have thin elastic at the elbow, and 1 long skirt with a single stitched thin elastic waist band made of 100 percent polyester woven material. “Fairy” consists of 1 fairy halo made of feather boa with decorative ribbon, 1 fairy skirt made of 100% polyester woven material with a thin elastic waist band, 1 fairy wand made of a plastic stick decorated with beads and ribbons, and 1 sequin top made of 100% polyester woven material that is fastened in the back with a hook and loop closure. The costumes are designed for a girl five years of age and older and meet the flimsy and non-durable requirements for classification within Heading 9505. Your sample is being returned as requested.
CBP rationale
The applicable subheading for “Pretty in Pink” identified as style number G02102 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 K81099 November 20, 2003 CLA-2-95:RR:NC:SP:225 K81099 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Richard Wadiri Naito Design Intl. Co. Ltd. 900 Livingston Avenue North Brunswick, NJ 08902 RE: The tariff classification of a costume assortment from China. Dear Mr. Wadiri: In your letter dated November 3, 2003, you requested a tariff classification ruling. You submitted a sample of “Pretty in Pink” identified as style number G02102. This assortment of three costumes are packed together for retail sale in a 4 color rectangular cardboard box with no handle. The first costume, “Ballerina”, consists of two pink shaded ballerina short skirts made of 100% polyester woven material with thin elastic waistbands, 1 pair of pink ballerina slippers made of 100% polyester woven material and lined with 100% polyester sponge that are held on the feet with thin elastic at the ankle, 1 polyvinyl chloride bracelet, and 1 plastic necklace. “Princess” consists of 1 pink sleeveless top made of 100% polyester woven material with overlock stitching and thin elastic at the neck and waist, 1 triangular-shaped hat made of 100% polyester woven material with decorative ribbon trim and an interior support of 100% polyester sponge, 2 lace detachable sleeves that cover half the arm and have thin elastic at the elbow, and 1 long skirt with a single stitched thin elastic waist band made of 100 percent polyester woven material. “Fairy” consists of 1 fairy halo made of feather boa with decorative ribbon, 1 fairy skirt made of 100% polyester woven material with a thin elastic waist band, 1 fairy wand made of a plastic stick decorated with beads and ribbons, and 1 sequin top made of 100% polyester woven material that is fastened in the back with a hook and loop closure. The costumes are designed for a girl five years of age and older and meet the flimsy and non-durable requirements for classification within Heading 9505. Your sample is being returned as requested. The applicable subheading for “Pretty in Pink” identified as style number G02102 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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