L82677 L8 Ruling Active

The tariff classification of Textile Costumes from China

Issued March 16, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

The first costume, item number 10228 – Pirate Man, consists of a shirt, pants, headband and sash. The shirt is the essential character of the costume. Although it has two styling features and a will constructed neck, all the seams, edges, closure, and elastics are flimsy. The shirt meets all the requirements for classification within Heading 9505. The second costume, item number 12229 – Pirate Women, consists of a dress, belt and headpiece. The dress has no styling features, and all the construction and finishing touches are flimsy. The dress meets all the requirements for classification within Heading 9505. The third costume, item number 10231 – Pirate Girl, consists of a dress, vest, belt and headpiece. The dress has one styling feature and a well-constructed neck. However, all the remaining construction features and all finishing touches are flimsy. The dress meets all the requirements for classification within Heading 9505. The fourth costume, item number 10230 – Pirate Boy, consists of a shirt, pants, belt and headpiece. The shirt is the essential character of the costume. The shirt has no styling features, and all the construction and finishing touches are flimsy. The shirt meets all the requirements for classification within Heading 9505. Yours samples returned as requested.

CBP rationale

The applicable subheading for Items 10228 – Pirate Man, 10229 – Pirate Women, 10230 – Pirate Boy, and 10231 – Pirate Girl 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 L82677 March 16, 2005 CLA-2-95:RR:NC:SP:225 L82677 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 November 5, 2004, received in this office Feb. 18, 2005, you requested a tariff classification ruling. The first costume, item number 10228 – Pirate Man, consists of a shirt, pants, headband and sash. The shirt is the essential character of the costume. Although it has two styling features and a will constructed neck, all the seams, edges, closure, and elastics are flimsy. The shirt meets all the requirements for classification within Heading 9505. The second costume, item number 12229 – Pirate Women, consists of a dress, belt and headpiece. The dress has no styling features, and all the construction and finishing touches are flimsy. The dress meets all the requirements for classification within Heading 9505. The third costume, item number 10231 – Pirate Girl, consists of a dress, vest, belt and headpiece. The dress has one styling feature and a well-constructed neck. However, all the remaining construction features and all finishing touches are flimsy. The dress meets all the requirements for classification within Heading 9505. The fourth costume, item number 10230 – Pirate Boy, consists of a shirt, pants, belt and headpiece. The shirt is the essential character of the costume. The shirt has no styling features, and all the construction and finishing touches are flimsy. The shirt meets all the requirements for classification within Heading 9505. Yours samples returned as requested. The applicable subheading for Items 10228 – Pirate Man, 10229 – Pirate Women, 10230 – Pirate Boy, and 10231 – Pirate Girl 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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