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The tariff classification of a Halloween Pirate Costume from China.
Issued March 23, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L83227 (March 23, 2005)
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
You submitted a sample of a Halloween Pirate Costume identified as style number C079BA00445 that consists of 1 polyester shirt, 1 black polyester skirt, 1 black polyester belt, 1 red polyester headpiece, and 1 black polyester eye patch, with the shirt imparting the essential character. The red and black striped shirt has ¼” elastic sewn directly to the material at the arms and visible raw edges at the arms and hem. The costume is intended for girls 7 to 10 years of age, and 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 Halloween Pirate Costume identified as style number C079BA00445 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 L83227 March 23, 2005 CLA-2-95:RR:NC:SP:225 L83227 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a Halloween Pirate Costume from China. Dear Mr. Crago: In your letter dated February 4, 2005, you requested a tariff classification ruling. You submitted a sample of a Halloween Pirate Costume identified as style number C079BA00445 that consists of 1 polyester shirt, 1 black polyester skirt, 1 black polyester belt, 1 red polyester headpiece, and 1 black polyester eye patch, with the shirt imparting the essential character. The red and black striped shirt has ¼” elastic sewn directly to the material at the arms and visible raw edges at the arms and hem. The costume is intended for girls 7 to 10 years of age, and 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 Halloween Pirate Costume identified as style number C079BA00445 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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