L82388 L8 Ruling Active

The tariff classification of Textile Costumes from China

Issued March 1, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

The first costume, item number 12139 – Precious Moments Angel Costume, size 1-2, consists of a long dress, wings and a halo. Although the dress has a well-constructed collar, all the edges have visible overlock stitching. The dress meets all the requirements for classification within Heading 9505. The second costume, item number 12140 – Precious Moments Angel Costume, size 2-4, consists of a long dress, wings and a halo. Although the dress has a well-constructed collar, all the edges have visible overlock stitching. The dress meets all the requirements for classification within Heading 9505. We have not ruled on the third costume, item number 12138 – Precious Moments Baby Bunting, size 1-2, as you have informed us it will be changed. Yours samples returned as requested.

CBP rationale

The applicable subheading for Items 12139 and 12140 – Precious Moments Angel Costumes 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 L82388 March 1, 2005 CLA-2-95:RR:NC:SP:225 L82388 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Jack Holland Seasons Best, Inc 11260 Cornell Park Drive #702 Cincinnati, OH 45242 RE: The tariff classification of Textile Costumes from China Dear Mr. Holland: In your letter dated February 4, 2005 you requested a tariff classification ruling. The first costume, item number 12139 – Precious Moments Angel Costume, size 1-2, consists of a long dress, wings and a halo. Although the dress has a well-constructed collar, all the edges have visible overlock stitching. The dress meets all the requirements for classification within Heading 9505. The second costume, item number 12140 – Precious Moments Angel Costume, size 2-4, consists of a long dress, wings and a halo. Although the dress has a well-constructed collar, all the edges have visible overlock stitching. The dress meets all the requirements for classification within Heading 9505. We have not ruled on the third costume, item number 12138 – Precious Moments Baby Bunting, size 1-2, as you have informed us it will be changed. Yours samples returned as requested. The applicable subheading for Items 12139 and 12140 – Precious Moments Angel Costumes 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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