L81678 L8 Ruling Active

The tariff classification of a Replica Driver Uniform from China.

Issued January 26, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted both photographs and a sample of a Replica Driver Uniform (no style number), which is a flimsy race car driver costume designed for a child that consists of a 100% polyester jumpsuit, white hat and black gloves. Although the blue and white jumpsuit has styling features and a well-constructed neck, it has flimsy single stitch construction at the waist, flimsy elastics (1/4” elastic sewn at the arms and ankles), a flimsy closure (slit with hook and loop closure), and overlock edges at the arms and ankles. The jumpsuit is decorated with logos from various corporate sponsors. The white baseball hat has a hook and loop closure. This costume meets the flimsy non-durable requirements for classification within Chapter 95 of the Harmonized Tariff Schedule. Your sample is being returned as requested.

CBP rationale

The applicable subheading for the Replica Driver Uniform 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 L81678 January 26, 2005 CLA-2-95:RR:NC:SP:225 L81678 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. G.E. Tilton KAT Import Brokers 2580 Santa Fe Avenue Redondo Beach, CA 90278 RE: The tariff classification of a Replica Driver Uniform from China. Dear Mr. Tilton: In your letter dated January 3, 2005, on behalf of Action Performance Companies, Inc., you requested a tariff classification ruling. You submitted both photographs and a sample of a Replica Driver Uniform (no style number), which is a flimsy race car driver costume designed for a child that consists of a 100% polyester jumpsuit, white hat and black gloves. Although the blue and white jumpsuit has styling features and a well-constructed neck, it has flimsy single stitch construction at the waist, flimsy elastics (1/4” elastic sewn at the arms and ankles), a flimsy closure (slit with hook and loop closure), and overlock edges at the arms and ankles. The jumpsuit is decorated with logos from various corporate sponsors. The white baseball hat has a hook and loop closure. This costume meets the flimsy non-durable requirements for classification within Chapter 95 of the Harmonized Tariff Schedule. Your sample is being returned as requested. The applicable subheading for the Replica Driver Uniform 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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