CBP Ruling K84923 — The tariff classification of a costume from China.

Tariff classification

Headings: 9505

Product description

You submitted a sample of a Boy High Seas Buccaneer identified as item number 5890, which is a costume set consisting of a shirt, pants, coated polyester boot tops, pleather belt, a hat made of plastic coated polyester material and a 100 percent polyester knit bandanna. The shirt imparts the essential character and is made of 100 percent knit polyester fabric. It has flimsy elastics at the arms and raw edges at the neck, the sleeves and the waist, with a lace closure at the front. The pants are also made of 100 percent knit polyester fabric and are raw cut at the bottom. The costume will be packaged in a polybag with a photo insert. Item number 5890H is the same costume packaged on a hanger with a photo insert. This costume meets the flimsy and non-durable requirements for classification within Heading 9505.

CBP rationale

The applicable subheading for the Boy High Seas Buccaneer identified as item numbers 5890 & 5890H 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 K84923 April 22, 2004 CLA-2-95:RR:NC:SP:225 K84923 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Ken August Fun•World Easter Unlimited, Inc. 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a costume from China. Dear Mr. August: In your letter dated March 25, 2004, you requested a tariff classification ruling. You submitted a sample of a Boy High Seas Buccaneer identified as item number 5890, which is a costume set consisting of a shirt, pants, coated polyester boot tops, pleather belt, a hat made of plastic coated polyester material and a 100 percent polyester knit bandanna. The shirt imparts the essential character and is made of 100 percent knit polyester fabric. It has flimsy elastics at the arms and raw edges at the neck, the sleeves and the waist, with a lace closure at the front. The pants are also made of 100 percent knit polyester fabric and are raw cut at the bottom. The costume will be packaged in a polybag with a photo insert. Item number 5890H is the same costume packaged on a hanger with a photo insert. This costume meets the flimsy and non-durable requirements for classification within Heading 9505. The applicable subheading for the Boy High Seas Buccaneer identified as item numbers 5890 & 5890H 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. Your letter also references Item numbers 5834 & 5834H, Child Skeleterror, Item numbers 5437 & 5437H, Adult Lord Lucifer, and Item numbers 9942 & 9942H, Adult High Seas Buccaneer. However, these costumes cannot be ruled upon without the correct samples, which were not included with this ruling request. Should you wish a binding ruling on these costumes, please resubmit your ruling request with the correct samples. 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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