L83388 L8 Ruling Active

The tariff classification of a costume from China.

Issued April 4, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted a sample of a Musketeer costume identified as style number 13099. The costume consists of a 100% ethylene vinyl acetate black hat, a 100% polyvinyl chloride black cape, and a black eye mask made of ethylene vinyl acetate and polyester. The articles are packaged together on a hanging illustrated blister card, and will be used together as a Musketeer costume by a child 8 years of age and older. Your sample is returned via the express service for which you purchased a shipping label.

CBP rationale

The applicable subheading for the Musketeer costume identified as style number 13099 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 L83388 April 4, 2005 CLA-2-95:RR:NC:SP:225 L83388 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Randy Williams Seasons USA, Inc. 18644 E. Powers Lane Aurora, CO 80015 RE: The tariff classification of a costume from China. Dear Mr. Williams: In your letter dated February 20, 2005, you requested a tariff classification ruling. You submitted a sample of a Musketeer costume identified as style number 13099. The costume consists of a 100% ethylene vinyl acetate black hat, a 100% polyvinyl chloride black cape, and a black eye mask made of ethylene vinyl acetate and polyester. The articles are packaged together on a hanging illustrated blister card, and will be used together as a Musketeer costume by a child 8 years of age and older. Your sample is returned via the express service for which you purchased a shipping label. The applicable subheading for the Musketeer costume identified as style number 13099 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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