K82914 K8 Ruling Active

The tariff classification of Textile Costumes from China

Issued February 12, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

No. 22603 is called Play ‘N Petty Fantasy Dress-Up Skirt 3 Piece Assortment. It consists of a Figure Skater, a Fairy and a Ballerina. The Ballerina, Item # 22657, consists of a pink satin skirt, an iridescent pink overskirt, a pair of shoes and matching pink “sleeves”. The overskirt and shoes are decorated with a textile bows with an overlay heart. The Fairy, item # 22656, consists of a lavender skirt satin skirt, an iridescent lavender overskirt, a pair of lavender shoes and a lavender headband. The overskirt and shoes are decorated with a textile flower with an overlay heart. The headband is decorated with three large and four small textile flowers with overlay heart and small pearls. The Figure Skater, items #22655, consists of a turquoise velveteen skirt, a pair of turquoise shoes and matching turquoise purse. The skirt, purse and shoes are decorated with a textile brooch with an overlay heart. The skirt and purse are also decorated with white “fur”. These costumes meet the flimsy and non-durable requirements for classification within Heading 9505. They have raw edges, little or no styling and single needle construction at the waist.

CBP rationale

The applicable subheading for Assortment # 22603, Figure Skater #22655, Fairy #22656 and Ballerina #22657 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 K82914 February 12, 2004 CLA-2-95:RR:NC:SP:225 K82914 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Alla Kramnik Funrise Toy Corporation 6115 Variel Ave. Woodland Hills, CA 91367-3727 RE: The tariff classification of Textile Costumes from China Dear Ms. Kramnik, In your letter dated January 28, 2004 you requested a tariff classification ruling. No. 22603 is called Play ‘N Petty Fantasy Dress-Up Skirt 3 Piece Assortment. It consists of a Figure Skater, a Fairy and a Ballerina. The Ballerina, Item # 22657, consists of a pink satin skirt, an iridescent pink overskirt, a pair of shoes and matching pink “sleeves”. The overskirt and shoes are decorated with a textile bows with an overlay heart. The Fairy, item # 22656, consists of a lavender skirt satin skirt, an iridescent lavender overskirt, a pair of lavender shoes and a lavender headband. The overskirt and shoes are decorated with a textile flower with an overlay heart. The headband is decorated with three large and four small textile flowers with overlay heart and small pearls. The Figure Skater, items #22655, consists of a turquoise velveteen skirt, a pair of turquoise shoes and matching turquoise purse. The skirt, purse and shoes are decorated with a textile brooch with an overlay heart. The skirt and purse are also decorated with white “fur”. These costumes meet the flimsy and non-durable requirements for classification within Heading 9505. They have raw edges, little or no styling and single needle construction at the waist. The applicable subheading for Assortment # 22603, Figure Skater #22655, Fairy #22656 and Ballerina #22657 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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