L83997 L8 Ruling Active

The tariff classification of Textile Costumes from China

Issued May 17, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

Item 61284, Disney Princess Snow White Dress, consists of a dress. The dress has three styling features, three 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 61345, Disney Princess Fantasy Cinderella Dress Up Set, consists of a blue dress, a white dress, blue shoes, a headband, veil and white slippers. The white dress has three styling features, one embellishment, and one well-made construction feature. The blue dress has two styling features, two embellishments and one well-made construction feature. However, the remaining edges, construction features, closure, and elastic are flimsy. These dresses, which are the essential character of the set, meet all the requirements for classification within Heading 9505. Item 61327, Disney Princess Cinderella Dress and Accessories, consists of a dress, shoes, and a tiara. The dress has one styling feature, three embellishments, and one well-made construction feature. However, the edges, remaining construction features, closure, and elastics are flimsy. The dress meets all the requirements for classification within Heading 9505. Item 61375, Disney Princess Cinderella Box Set, consists of a shirt, skirt, wand and slippers. The shirt is the essential character of the costume. It is the same as item number 66192 already classified on February 19th, 2002 in PC J81034.

CBP rationale

The applicable subheading for Items #61284, #61345, #61327 and #61375 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 L83997 May 17, 2005 CLA-2-95:RR:NC:SP:225 L83997 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 25, 2005 you requested a tariff classification ruling. Item 61284, Disney Princess Snow White Dress, consists of a dress. The dress has three styling features, three 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 61345, Disney Princess Fantasy Cinderella Dress Up Set, consists of a blue dress, a white dress, blue shoes, a headband, veil and white slippers. The white dress has three styling features, one embellishment, and one well-made construction feature. The blue dress has two styling features, two embellishments and one well-made construction feature. However, the remaining edges, construction features, closure, and elastic are flimsy. These dresses, which are the essential character of the set, meet all the requirements for classification within Heading 9505. Item 61327, Disney Princess Cinderella Dress and Accessories, consists of a dress, shoes, and a tiara. The dress has one styling feature, three embellishments, and one well-made construction feature. However, the edges, remaining construction features, closure, and elastics are flimsy. The dress meets all the requirements for classification within Heading 9505. Item 61375, Disney Princess Cinderella Box Set, consists of a shirt, skirt, wand and slippers. The shirt is the essential character of the costume. It is the same as item number 66192 already classified on February 19th, 2002 in PC J81034. The applicable subheading for Items #61284, #61345, #61327 and #61375 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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