K85941 K8 Ruling Active

The tariff classification a Textile Costume from China

Issued May 28, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

The item is called Dress-Up Trunk, style number 42-480. It consists of a lavender dress, a pink skirt, a pink top, a cape, a hoop skirt, a cloth hat, cloth ballet shoes, plastic dress up shoes, three plastic bracelets and five plastic rings packaged in a window box. Although each item might have a styling feature or well made construction, the finishing touches are of a flimsy nature. All the costume garments, the essential character of the trunk, meet the flimsy and non-durable requirements for classification within Heading 9505.

CBP rationale

The applicable subheading for Items 42-480, Dress-Up Trunk, 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 K85941 May 28, 2004 CLA-2-95:RR:NC:SP:225 K85941 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Pat Beals Teetot & Co., Inc. 190 East Crowther Ave., Suite D Placentia, CA 92870-5649 RE: The tariff classification a Textile Costume from China Dear Ms. Beals: In your letter dated April 29, 2004 you requested a tariff classification ruling. The item is called Dress-Up Trunk, style number 42-480. It consists of a lavender dress, a pink skirt, a pink top, a cape, a hoop skirt, a cloth hat, cloth ballet shoes, plastic dress up shoes, three plastic bracelets and five plastic rings packaged in a window box. Although each item might have a styling feature or well made construction, the finishing touches are of a flimsy nature. All the costume garments, the essential character of the trunk, meet the flimsy and non-durable requirements for classification within Heading 9505. The applicable subheading for Items 42-480, Dress-Up Trunk, 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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