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The tariff classification of a costume from China.
Issued April 6, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L82895 (April 6, 2005)
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
You submitted a sample of a “Children’s Knight’s Cape with Hood and Vest Costume” identified as item number 880130, which is a costume that consists of a knit polyester fabric black cape and red shirt, with the cape imparting the essential character. The cape has a full front opening with an attached hood and a self-tie. The cape has flimsy construction of its seams, a flimsy string tie closure, and visible overlock stitching at the hood, closure, and hem. The flimsy sleeveless pullover shirt has a tie closure at the neck. The costume meets the flimsy, non-durable requirements for classification within Chapter 95 of the Harmonized Tariff Schedule. Your sample is being returned as requested.
CBP rationale
The applicable subheading for the “Children’s Knight’s Cape with Hood and Vest Costume” identified as item number 880130 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 L82895 April 6, 2005 CLA-2-95:RR:NC:SP:225 L82895 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Joseph R. Hoffacker Barthco Trade Consultants The Navy Yard 5101 South Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a costume from China. Dear Mr. Hoffacker: In your letter dated March 14, 2005, on behalf of K.B. Toys of Massachusetts, Inc. you requested a tariff classification ruling. You submitted a sample of a “Children’s Knight’s Cape with Hood and Vest Costume” identified as item number 880130, which is a costume that consists of a knit polyester fabric black cape and red shirt, with the cape imparting the essential character. The cape has a full front opening with an attached hood and a self-tie. The cape has flimsy construction of its seams, a flimsy string tie closure, and visible overlock stitching at the hood, closure, and hem. The flimsy sleeveless pullover shirt has a tie closure at the neck. The costume meets the flimsy, non-durable requirements for classification within Chapter 95 of the Harmonized Tariff Schedule. Your sample is being returned as requested. The applicable subheading for the “Children’s Knight’s Cape with Hood and Vest Costume” identified as item number 880130 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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