L83825 L8 Ruling Active

The tariff classification of a costume from China.

Issued April 25, 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 Dream Dazzlers Princess Fairy identified as style number TRU 96220. The item is a costume set that consists of a pink and purple textile dress, pink textile shoes, a toy wand, purple wings, pink and white textile wristbands, and a headpiece packaged inside a cardboard box with a window display. The dress imparts the essential character and though it has multiple layers, it also has flimsy overlock stitching construction of the neck, flimsy elastic construction of the waist, flimsy elastic of the arms, a flimsy string tie closure and visible overlock stitching of the closure and hem. The slip-on shoes are decorated on the toes with faux pink fur and have non-skid dots on the soles. The pair of mesh wings measure approximately 14” in length and, when unfurled, 16” across. The shape of each wing is formed by bent metal wire. Each wing is purple, decorated with a purple glitter pattern, and has a mall piece of textile sewn to an elastic loop. Slipping the arms through these elastic loops holds on the wings. The toy wand is decorated on its top end with a silver star, mesh with glitter and silver ribbons. The headpiece is made of rigid plastic covered in purple textile and decorated with white beads, a purple ribbon and a small textile rose. The costume meets the flimsy, non-durable requirements for classification within Chapter 95 of the Harmonized Tariff Schedule, and is being returned to your as requested.

CBP rationale

The applicable subheading for the Dream Dazzlers Princess Fairy identified as item number TRU 96220 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 L83825 April 25, 2005 CLA-2-95:RR:NC:SP:225 L83825 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Armando Rivas Toys R Us, Inc. One Geoffrey Way New Jersey 07470-2030 RE: The tariff classification of a costume from China. Dear Mr. Rivas: In your letter dated March 30, 2005, you requested a tariff classification ruling. You submitted a sample of a Dream Dazzlers Princess Fairy identified as style number TRU 96220. The item is a costume set that consists of a pink and purple textile dress, pink textile shoes, a toy wand, purple wings, pink and white textile wristbands, and a headpiece packaged inside a cardboard box with a window display. The dress imparts the essential character and though it has multiple layers, it also has flimsy overlock stitching construction of the neck, flimsy elastic construction of the waist, flimsy elastic of the arms, a flimsy string tie closure and visible overlock stitching of the closure and hem. The slip-on shoes are decorated on the toes with faux pink fur and have non-skid dots on the soles. The pair of mesh wings measure approximately 14” in length and, when unfurled, 16” across. The shape of each wing is formed by bent metal wire. Each wing is purple, decorated with a purple glitter pattern, and has a mall piece of textile sewn to an elastic loop. Slipping the arms through these elastic loops holds on the wings. The toy wand is decorated on its top end with a silver star, mesh with glitter and silver ribbons. The headpiece is made of rigid plastic covered in purple textile and decorated with white beads, a purple ribbon and a small textile rose. The costume meets the flimsy, non-durable requirements for classification within Chapter 95 of the Harmonized Tariff Schedule, and is being returned to your as requested. The applicable subheading for the Dream Dazzlers Princess Fairy identified as item number TRU 96220 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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