L82183 L8 Ruling Active

The tariff classification of Textile Costumes from China

Issued February 8, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

The first costume, item number 02807 – Lil’ Fairytale Princess, consists of a dress. The dress has styling features and a well constructed neckline. However, the construction of the waist and seams and all the edges and finishing touches are flimsy. The dress meets the flimsy and non-durable requirements for classification within Heading 9505. The second costume, item number 02897 – Lil’ Clown, consists of a jumpsuit. The jumpsuit has no styling features and one well made embellishment. All the construction and finishing touches are flimsy. The jumpsuit meets the flimsy and non-durable requirements for classification within Heading 9505. The third costume, item number 12770 R1 – Child Shredded Ghoul, consists of a hooded robe and belt. The robe has styling features. All construction and finishing touches are flimsy and there are no embellishments. The robe meets the flimsy and non-durable requirements for classification within Heading 9505. The fourth costume, item number 12800 – Dreams Come True Fairy, consists of a dress and wings. The dress has styling features and well made embellishments. All construction and finishing touches are flimsy. The dress meets the flimsy and non-durable requirements for classification within Heading 9505. The final costume, item number 12888 – Red Riding Hood, consists of a dress, cape and apron. The dress is the essential character. It has styling features and a well made embellishment. However, all the construction and styling features are flimsy. The dress meets the flimsy and non-durable requirements for classification within Heading 9505. Your samples are returned as requested.

CBP rationale

The applicable subheading for Items 02807 – Lil’ Fairytale Princess, 02897 – Lil’ Clown, 12770 R1 – Child Shredded Ghoul, 12800 – Dreams Come True Fairy, and 12888 – Red Riding Hood 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 L82183 February 8, 2005 CLA-2-95:RR:NC:SP:225 L82183 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 Textile Costumes from China Dear Mr. Williams: In your letter dated January 14, 2005 you requested a tariff classification ruling. The first costume, item number 02807 – Lil’ Fairytale Princess, consists of a dress. The dress has styling features and a well constructed neckline. However, the construction of the waist and seams and all the edges and finishing touches are flimsy. The dress meets the flimsy and non-durable requirements for classification within Heading 9505. The second costume, item number 02897 – Lil’ Clown, consists of a jumpsuit. The jumpsuit has no styling features and one well made embellishment. All the construction and finishing touches are flimsy. The jumpsuit meets the flimsy and non-durable requirements for classification within Heading 9505. The third costume, item number 12770 R1 – Child Shredded Ghoul, consists of a hooded robe and belt. The robe has styling features. All construction and finishing touches are flimsy and there are no embellishments. The robe meets the flimsy and non-durable requirements for classification within Heading 9505. The fourth costume, item number 12800 – Dreams Come True Fairy, consists of a dress and wings. The dress has styling features and well made embellishments. All construction and finishing touches are flimsy. The dress meets the flimsy and non-durable requirements for classification within Heading 9505. The final costume, item number 12888 – Red Riding Hood, consists of a dress, cape and apron. The dress is the essential character. It has styling features and a well made embellishment. However, all the construction and styling features are flimsy. The dress meets the flimsy and non-durable requirements for classification within Heading 9505. Your samples are returned as requested. The applicable subheading for Items 02807 – Lil’ Fairytale Princess, 02897 – Lil’ Clown, 12770 R1 – Child Shredded Ghoul, 12800 – Dreams Come True Fairy, and 12888 – Red Riding Hood 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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