L83360 L8 Ruling Active

The tariff classification of costumes from China.

Issued April 6, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted the following samples: Style 1702-FE, Cuddly Cub, is a brown polyester lion cub costume for a child that consists of a jumpsuit, a hood, and a tail, with the jumpsuit imparting the essential character. The jumpsuit has flimsy construction of the waist and seams, a flimsy closure of hook and loop tabs, and visible overlock stitching at the arms, hem, and closure. Style 1707-FE, Baby Bat, is a blue and black polyester bat costume for a child that consists of a jumpsuit, hood, and wings, with the jumpsuit imparting the essential character. The jumpsuit has flimsy construction of the neck and seams, a flimsy closure of hook and loop tabs, and visible overlock stitching at the arms, hem, and closure. Style 1709-FE, D’ Little Devil, is a red polyester devil costume for a child that consists of a jumpsuit, a hood, and wings, with the jumpsuit imparting the essential character. The jumpsuit has flimsy construction of the seams, a flimsy closure of hook and loop tabs, and visible overlock stitching at the arms, hem, and closure. Style 1712-FE, White Angel, is a white polyester angel costume for a child that consists of a dress and wings, with the dress imparting the essential character. The dress has flimsy construction of the neck, waist, and seams, flimsy elastic sewn directly to the arms and legs, a flimsy closure of hook and loop tabs, and visible overlock stitching at the arms, hem, and closure. The costumes meet the flimsy, non-durable requirements for classification within Chapter 95 of the Harmonized Tariff Schedule, and are being returned upon your request.

CBP rationale

The applicable subheading for style 1702-FE, Cuddly Cub, style 1707-FE, Baby Bat, style 1709-FE, D’ Little Devil, and style 1712-FE, White Angel, 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 L83360 April 6, 2005 CLA-2-95:RR:NC:SP:225 L83360 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Leah C. Navidad Disguise, Inc. 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of costumes from China. Dear Ms. Navidad: In your letter dated March 11, 2005, you requested a tariff classification ruling. You submitted the following samples: Style 1702-FE, Cuddly Cub, is a brown polyester lion cub costume for a child that consists of a jumpsuit, a hood, and a tail, with the jumpsuit imparting the essential character. The jumpsuit has flimsy construction of the waist and seams, a flimsy closure of hook and loop tabs, and visible overlock stitching at the arms, hem, and closure. Style 1707-FE, Baby Bat, is a blue and black polyester bat costume for a child that consists of a jumpsuit, hood, and wings, with the jumpsuit imparting the essential character. The jumpsuit has flimsy construction of the neck and seams, a flimsy closure of hook and loop tabs, and visible overlock stitching at the arms, hem, and closure. Style 1709-FE, D’ Little Devil, is a red polyester devil costume for a child that consists of a jumpsuit, a hood, and wings, with the jumpsuit imparting the essential character. The jumpsuit has flimsy construction of the seams, a flimsy closure of hook and loop tabs, and visible overlock stitching at the arms, hem, and closure. Style 1712-FE, White Angel, is a white polyester angel costume for a child that consists of a dress and wings, with the dress imparting the essential character. The dress has flimsy construction of the neck, waist, and seams, flimsy elastic sewn directly to the arms and legs, a flimsy closure of hook and loop tabs, and visible overlock stitching at the arms, hem, and closure. The costumes meet the flimsy, non-durable requirements for classification within Chapter 95 of the Harmonized Tariff Schedule, and are being returned upon your request. The applicable subheading for style 1702-FE, Cuddly Cub, style 1707-FE, Baby Bat, style 1709-FE, D’ Little Devil, and style 1712-FE, White Angel, 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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