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The tariff classification of a costume from China.
Issued February 10, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L81999 (February 10, 2005)
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
You submitted a sample of a Halloween Polyester Tiny Tinker Dress-Up Kit identified as style number C079BA00423, which is a flimsy non-durable costume designed as a Halloween costume for a girl 4-6 years of age. The costume consists of a green leotard with an attached tutu and a pair of mesh wings. The leotard has flimsy construction (overlock stitching) at its neck, a flimsy closure (hoop and loop tab), and flimsy overlock stitching at its edges. The wings are attached to the back of the costume via a hook and loop tab. The costume meets the flimsy non-durable requirements for classification within Chapter 95 of the Harmonized Tariff Schedule. Your sample is being returned upon your request.
CBP rationale
The applicable subheading for the Halloween Polyester Tiny Tinker Dress-Up Kit identified as style number C079BA00423 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 L81999 February 10, 2005 CLA-2-95:RR:NC:SP:225 L81999 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Troy Crago Atico International, Inc. 501 So. Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a costume from China. Dear Mr. Crago: In your letter dated January 11, 2005, you requested a tariff classification ruling. You submitted a sample of a Halloween Polyester Tiny Tinker Dress-Up Kit identified as style number C079BA00423, which is a flimsy non-durable costume designed as a Halloween costume for a girl 4-6 years of age. The costume consists of a green leotard with an attached tutu and a pair of mesh wings. The leotard has flimsy construction (overlock stitching) at its neck, a flimsy closure (hoop and loop tab), and flimsy overlock stitching at its edges. The wings are attached to the back of the costume via a hook and loop tab. The costume meets the flimsy non-durable requirements for classification within Chapter 95 of the Harmonized Tariff Schedule. Your sample is being returned upon your request. The applicable subheading for the Halloween Polyester Tiny Tinker Dress-Up Kit identified as style number C079BA00423 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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