L83973 L8 Ruling Active

The tariff classification of Textile Costumes from China

Issued April 28, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

Item 88876, Barbie Princess Dress, consists of a dress. The dress has two styling features, three embellishments, one well-made construction feature, and one well-made edge. However, the remaining edges, closures, elastics and remaining construction features are flimsy. The dress meets all the requirements for classification within Heading 9505. Item 88899, Barbie Ballerina Dress, consists of a dress. The dress has four embellishments, three styling features and one well-made construction feature. However, all edges, closures, elastics and remaining construction features are flimsy. The dress meets all the requirements for classification within Heading 9505. Item 88962, Barbie Ballerina dress, consists of a dress. The dress has five embellishments, 3 styling features, and one well-made construction feature. However, all edges, closures, elastics and remaining construction features are flimsy. The dress meets all the requirements for classification within Heading 9505. Item 88963, Barbie Ballerina Dress, consists of a dress. The dress has two styling features, six embellishments, and one well-made construction feature. However, all edges, closures, elastics and remaining construction features are flimsy. The dress meets all the requirements for classification within Heading 9505. Item 88964, Barbie Ballerina Dress, consists of a dress. The dress has five embellishments, one styling feature, one edge and one well-made construction feature. However, the remaining edges, all closures, elastics and remaining construction features are flimsy. The dress meets all the requirements for classification within Heading 9505.

CBP rationale

The applicable subheading for Items #88876, #88899, #88962, #88963, and #88964 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 L83973 April 28, 2005 CLA-2-95:RR:NC:SP:225 L83973 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Geoffrey Greenberg Creative Designs International, Ltd. 207-208 East Pennsylvania Blvd. Feasterville, PA 19053 RE: The tariff classification of Textile Costumes from China Dear Mr. Greenberg: In your letter dated April 13, 2005 you requested a tariff classification ruling. Item 88876, Barbie Princess Dress, consists of a dress. The dress has two styling features, three embellishments, one well-made construction feature, and one well-made edge. However, the remaining edges, closures, elastics and remaining construction features are flimsy. The dress meets all the requirements for classification within Heading 9505. Item 88899, Barbie Ballerina Dress, consists of a dress. The dress has four embellishments, three styling features and one well-made construction feature. However, all edges, closures, elastics and remaining construction features are flimsy. The dress meets all the requirements for classification within Heading 9505. Item 88962, Barbie Ballerina dress, consists of a dress. The dress has five embellishments, 3 styling features, and one well-made construction feature. However, all edges, closures, elastics and remaining construction features are flimsy. The dress meets all the requirements for classification within Heading 9505. Item 88963, Barbie Ballerina Dress, consists of a dress. The dress has two styling features, six embellishments, and one well-made construction feature. However, all edges, closures, elastics and remaining construction features are flimsy. The dress meets all the requirements for classification within Heading 9505. Item 88964, Barbie Ballerina Dress, consists of a dress. The dress has five embellishments, one styling feature, one edge and one well-made construction feature. However, the remaining edges, all closures, elastics and remaining construction features are flimsy. The dress meets all the requirements for classification within Heading 9505. The applicable subheading for Items #88876, #88899, #88962, #88963, and #88964 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 J. Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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