K86712 K8 Ruling Active

The tariff classification of a costume from China.

Issued June 7, 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 “Fairytale Princess Dress” identified as style number 12348. The flimsy green dress is pleated with a flower print and is made of 100 percent polyester woven satin fabric with gold tape embellishments at the neck, arms and waist. The neck has flimsy construction with a visible overlock stitch. There are raw edges at the sleeves, and there is single stitch flimsy construction at the waist. The dress has four flimsy string tie closures in back and raw edges at the hem. This costume meets the flimsy and non-durable requirements for classification within Heading 9505. Your sample is being returned as requested.

CBP rationale

The applicable subheading for the “Fairytale Princess Dress” identified as style number 12348 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 K86712 June 7, 2004 CLA-2-95:RR:NC:SP:225 K86712 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Randy Williams Seasons USA, Inc. 18644 E. Powers Lane Aurora, CO 80015 RE: The tariff classification of a costume from China. Dear Mr. Williams: In your letter dated June 4, 2004, you requested a tariff classification ruling. You submitted a sample of a “Fairytale Princess Dress” identified as style number 12348. The flimsy green dress is pleated with a flower print and is made of 100 percent polyester woven satin fabric with gold tape embellishments at the neck, arms and waist. The neck has flimsy construction with a visible overlock stitch. There are raw edges at the sleeves, and there is single stitch flimsy construction at the waist. The dress has four flimsy string tie closures in back and raw edges at the hem. This costume meets the flimsy and non-durable requirements for classification within Heading 9505. Your sample is being returned as requested. The applicable subheading for the “Fairytale Princess Dress” identified as style number 12348 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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