K82916 K8 Ruling Active

The tariff classification of Textile Costumes from China

Issued February 11, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

No. 22604 is called Play ‘N Petty Dress-Up 3 Piece Assortment. It consists of a Princess, an Angel and a Movie Star. The Princess, Item # 22658, consists of a pink satin skirt, an iridescent pink overskirt, a velveteen gathered pink top and a matching pink purse. The overskirt, top and purse are decorated with a textile crown with an overlay heart. The Angel, item # 22659, consists of a white skirt, an iridescent white overskirt, a velveteen gathered white top, a marabou halo and a pink and blue gauze belt. The top and belt are decorated with a pair of textile wings with an overlay heart. The Movie Star, item # 22660, consist of a lavender dress, star shaped sunglasses and a purse. The bottom of the dress is cut at an angle with a ruffle made of see-through textile with stars. The top of the dress and the purse have an overlay of that same see-through fabric with stars. The waist and purse have a decoration, a textile star with an overlay heart. 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 # 22604, Princess #22658, Angel #22659 and Movie Star #22660 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 K82916 February 11, 2004 CLA-2-95:RR:NC:SP:225 K82916 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. 22604 is called Play ‘N Petty Dress-Up 3 Piece Assortment. It consists of a Princess, an Angel and a Movie Star. The Princess, Item # 22658, consists of a pink satin skirt, an iridescent pink overskirt, a velveteen gathered pink top and a matching pink purse. The overskirt, top and purse are decorated with a textile crown with an overlay heart. The Angel, item # 22659, consists of a white skirt, an iridescent white overskirt, a velveteen gathered white top, a marabou halo and a pink and blue gauze belt. The top and belt are decorated with a pair of textile wings with an overlay heart. The Movie Star, item # 22660, consist of a lavender dress, star shaped sunglasses and a purse. The bottom of the dress is cut at an angle with a ruffle made of see-through textile with stars. The top of the dress and the purse have an overlay of that same see-through fabric with stars. The waist and purse have a decoration, a textile star with an overlay heart. 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 # 22604, Princess #22658, Angel #22659 and Movie Star #22660 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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