K84974 K8 Ruling Active

The tariff classification of a "Crystalina Fairy Child" from China.

Issued April 8, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted a sample of a “Crystalina Fairy Child” identified as style number 2351LA/MA/KA. The sample consists of 1 purple polyester dress with shoulder straps, 1 purple and blue polyester slip, and 1 pair of detachable purple polyester mesh wings packaged together for use as a costume by a child. The dress has flimsy construction with a single stitch waist and visible overlock stitching at the neck. The dress also has raw visible edges at the sleeves and shoulder, ¼” elastic side seams, a string tie closure, tacked trim at the waistline, and tacked marabou on the shoulder strap. This costume meets the flimsy and non-durable requirements for classification within Heading 9505.

CBP rationale

The applicable subheading for the “Crystalina Fairy Child” identified as style number 2351LA/MA/KA 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 K84974 April 8, 2004 CLA-2-95:RR:NC:SP:225 K84974 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Maria Johnson Disguise™ Inc. 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of a “Crystalina Fairy Child” from China. Dear Ms. Johnson: In your letter dated April 2, 2004, you requested a tariff classification ruling. You submitted a sample of a “Crystalina Fairy Child” identified as style number 2351LA/MA/KA. The sample consists of 1 purple polyester dress with shoulder straps, 1 purple and blue polyester slip, and 1 pair of detachable purple polyester mesh wings packaged together for use as a costume by a child. The dress has flimsy construction with a single stitch waist and visible overlock stitching at the neck. The dress also has raw visible edges at the sleeves and shoulder, ¼” elastic side seams, a string tie closure, tacked trim at the waistline, and tacked marabou on the shoulder strap. This costume meets the flimsy and non-durable requirements for classification within Heading 9505. The applicable subheading for the “Crystalina Fairy Child” identified as style number 2351LA/MA/KA 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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