CBP Ruling L83449 — The tariff classification of costumes from China.

Tariff classification

Headings: 9505

Product description

You submitted the following samples, which are being returned per your request: Item number 35105, Princess Tutu, is a costume that consists of a textile dress and a pair of silver textile slippers decorated with sequins, a silver heart outlined with faux fur on the toes, and non-skid dots on the textile sole, with the dress imparting the essential character of the set. Although the dress has multiple layer well-made styling, it has flimsy construction of the neck with ¼” thin elastic sewn directly to the fabric, flimsy seams, flimsy elastics at the arms and legs, and visible overlock stitching at the arms, hem, and two layers of the skirt. The costume meets the flimsy, non-durable requirements for classification within Chapter 95 of the Harmonized Tariff Schedule (HTS). Item number 35129, Popstar Outfit, is a costume that consists of a metallic pink textile top and shimmering blue textile pants, with the top imparting the essential character. Although the top has a well-made turned neck, it has flimsy seams, flimsy ¼” elastic sewn directly to the fabric at the back, and visible overlock stitching at the arms and hem. The costume meets the flimsy, non-durable requirements for classification within Chapter 95 of the HTS.

CBP rationale

The applicable subheading for item number 35105, Princess Tutu, and item number 35129, Popstar Outfit, 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 L83449 April 11, 2005 CLA-2-95:RR:NC:SP:225 L83449 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Alison Cameron Spin Master Ltd. 450 Front Street West Toronto, ON M5V 1B6 RE: The tariff classification of costumes from China. Dear Ms. Cameron: In your letter undated, but received on March 21, 2005, you requested a tariff classification ruling. You submitted the following samples, which are being returned per your request: Item number 35105, Princess Tutu, is a costume that consists of a textile dress and a pair of silver textile slippers decorated with sequins, a silver heart outlined with faux fur on the toes, and non-skid dots on the textile sole, with the dress imparting the essential character of the set. Although the dress has multiple layer well-made styling, it has flimsy construction of the neck with ¼” thin elastic sewn directly to the fabric, flimsy seams, flimsy elastics at the arms and legs, and visible overlock stitching at the arms, hem, and two layers of the skirt. The costume meets the flimsy, non-durable requirements for classification within Chapter 95 of the Harmonized Tariff Schedule (HTS). Item number 35129, Popstar Outfit, is a costume that consists of a metallic pink textile top and shimmering blue textile pants, with the top imparting the essential character. Although the top has a well-made turned neck, it has flimsy seams, flimsy ¼” elastic sewn directly to the fabric at the back, and visible overlock stitching at the arms and hem. The costume meets the flimsy, non-durable requirements for classification within Chapter 95 of the HTS. The applicable subheading for item number 35105, Princess Tutu, and item number 35129, Popstar Outfit, 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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