L81710 L8 Ruling Active

The tariff classification of Halloween Costume from China

Issued February 3, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

The dress is the essential character. The dress has one styling feature, multiple layers on the skirt. However, the construction of the neck, waist and seams and all the edges and elastics are flimsy. The sequins and piping are well made embellishments. The Dress meets the flimsy and non-durable requirements for classification within Heading 9505. Your sample is returned as requested.

CBP rationale

The applicable subheading for Item C079BA00426 – Halloween Dragonfly Fairy Costume 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 L81710 February 3, 2005 CLA-2-95:RR:NC:SP:225 L81710 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Troy D. Crago Atico International USA, Inc 501 South Andrews Ave. Ft. Lauderdale, FL 33301 RE: The tariff classification of Halloween Costume from China Dear Mr. Crago: In your letter dated January 4, 2005 you requested a tariff classification ruling. The sample provided, Item C079BA00426 – Halloween Dragonfly Fairy Costume, consists of a dress, two arm/wrist bands and a pair of wings. The dress is the essential character. The dress has one styling feature, multiple layers on the skirt. However, the construction of the neck, waist and seams and all the edges and elastics are flimsy. The sequins and piping are well made embellishments. The Dress meets the flimsy and non-durable requirements for classification within Heading 9505. Your sample is returned as requested. The applicable subheading for Item C079BA00426 – Halloween Dragonfly Fairy Costume 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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