CBP Ruling L83065 — The tariff classification of costumes from China.

Tariff classification

Headings: 9505

Product description

You submitted the following samples, which we are returning as requested: Countess of Darkness is a textile costume that consists of a dress, a separate collar, and a gem, with the dress imparting the essential character. The long-sleeve black dress has a purple front panel secured by two grommets on each side laced with black textile mesh ribbon. Although the dress has well-made ruffle styling in front and a well-made neck, it has flimsy seams, flimsy elastics sewn directly to the fabric at the top, a flimsy hook and loop tab closure in back, and flimsy visible overlock stitching at the hem and closure. The costume will be imported in several sizes. Adult size (item 1426 & 1426H), teen size (item 1655 & 1655H), plus size (item 5744 & 5744H), and child size (item 5899 & 5899H). The costume meets the flimsy, non-durable requirements for classification within Chapter 95 of the Harmonized Tariff Schedule (HTS). Devil Princess is a textile costume that consists of a dress, a horn headpiece, a lace bustle and armbands, with the dress imparting the essential character. The long sleeve red dress has a black front panel secured by 5 grommets on each side laced with black textile mesh ribbon. Although the dress has well-made ruffle styling in front, it has flimsy construction of the neck and seams, flimsy elastic sewn directly to the fabric at the top, a flimsy hook and loop tab closure in back, and flimsy visible overlock stitching at the hem and closure. The costume will be imported in several sizes. Adult size (item 1428 & 1428H), teen size (item 1656 & 1656H), plus size (item 5757 & 5757H), and child size (item 5902 & 5902H). The costume meets the flimsy, non-durable requirements for classification within Chapter 95 of the HTS.

CBP rationale

The applicable subheading for the Countess of Darkness adult size (item 1426 & 1426H), teen size (item 1655 & 1655H), plus size (item 5744 & 5744H), and child size (item 5899 & 5899H), and the Devil Princess Adult size (item 1428 & 1428H), teen size (item 1656 & 1656H), plus size (item 5757 & 5757H), and child size (item 5902 & 5902H) 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 L83065 April 18, 2005 CLA-2-95:RR:NC:SP:225 L83065 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Ken August Fun(World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of costumes from China. Dear Mr. August: In your letter dated March 17, 2005, you requested a tariff classification ruling. You submitted the following samples, which we are returning as requested: Countess of Darkness is a textile costume that consists of a dress, a separate collar, and a gem, with the dress imparting the essential character. The long-sleeve black dress has a purple front panel secured by two grommets on each side laced with black textile mesh ribbon. Although the dress has well-made ruffle styling in front and a well-made neck, it has flimsy seams, flimsy elastics sewn directly to the fabric at the top, a flimsy hook and loop tab closure in back, and flimsy visible overlock stitching at the hem and closure. The costume will be imported in several sizes. Adult size (item 1426 & 1426H), teen size (item 1655 & 1655H), plus size (item 5744 & 5744H), and child size (item 5899 & 5899H). The costume meets the flimsy, non-durable requirements for classification within Chapter 95 of the Harmonized Tariff Schedule (HTS). Devil Princess is a textile costume that consists of a dress, a horn headpiece, a lace bustle and armbands, with the dress imparting the essential character. The long sleeve red dress has a black front panel secured by 5 grommets on each side laced with black textile mesh ribbon. Although the dress has well-made ruffle styling in front, it has flimsy construction of the neck and seams, flimsy elastic sewn directly to the fabric at the top, a flimsy hook and loop tab closure in back, and flimsy visible overlock stitching at the hem and closure. The costume will be imported in several sizes. Adult size (item 1428 & 1428H), teen size (item 1656 & 1656H), plus size (item 5757 & 5757H), and child size (item 5902 & 5902H). The costume meets the flimsy, non-durable requirements for classification within Chapter 95 of the HTS. The applicable subheading for the Countess of Darkness adult size (item 1426 & 1426H), teen size (item 1655 & 1655H), plus size (item 5744 & 5744H), and child size (item 5899 & 5899H), and the Devil Princess Adult size (item 1428 & 1428H), teen size (item 1656 & 1656H), plus size (item 5757 & 5757H), and child size (item 5902 & 5902H) 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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