K85326 K8 Ruling Active

The tariff classification of a "Fireman’s Bag" from China.

Issued April 23, 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 “Fireman’s Bag” (no item number) which is a costume set that consists of a fire fighter’s hat, vest, fire fighting paraphernalia, and a bright red zippered PVC bag with black handles. The bag measures approximately 5 inches in height x 4-1/2 inches in width x 9-1/4 inches in length, and is decorated with a silhouette of a fire fighter’s hat on one side. Inside the bag are a bright red child’s size PVC vest, a bright red child’s size PVC hat, a plastic imitation axe, a plastic imitation cell phone, and a plastic imitation fire extinguisher. The articles are intended for use as a fire fighter’s costume for a child 4-8 years of age. Your sample is being returned upon your request.

CBP rationale

The applicable subheading for the “Fireman’s Bag” 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 K85326 April 23, 2004 CLA-2-95:RR:NC:SP:225 K85326 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 “Fireman’s Bag” from China. Dear Mr. Wadiri: In your letter undated and received on April 20, 2004, you requested a tariff classification ruling. You submitted a sample of a “Fireman’s Bag” (no item number) which is a costume set that consists of a fire fighter’s hat, vest, fire fighting paraphernalia, and a bright red zippered PVC bag with black handles. The bag measures approximately 5 inches in height x 4-1/2 inches in width x 9-1/4 inches in length, and is decorated with a silhouette of a fire fighter’s hat on one side. Inside the bag are a bright red child’s size PVC vest, a bright red child’s size PVC hat, a plastic imitation axe, a plastic imitation cell phone, and a plastic imitation fire extinguisher. The articles are intended for use as a fire fighter’s costume for a child 4-8 years of age. Your sample is being returned upon your request. The applicable subheading for the “Fireman’s Bag” 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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