L84058 L8 Ruling Active

The tariff classification of Textile Costumes from China

Issued April 26, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

Item 61427, Disney Princess Cinderella 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 61431, Disney Princess Cinderella Dress, consists of a dress. The dress has three styling features, two embellishments and one well-made construction. However, all edges, closures, elastics and remaining construction features are flimsy. The dress meets all the requirements for classification within Heading 9505. Assortment 61386, Disney Princess Dress Assortment, consists of two dresses. These dresses are 61427 and 61431 detailed above. The dresses of this assortment meet all the requirements for classification with Heading 9505. Item 61344, Disney Princess Cinderella Dress, consists of a dress. The dress has two styling features, one embellishment, 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 61349, Disney Princess Cinderella Boxed Dress up Set, consists of a dress, wand, and headband. The dress, which is the essential character of the set, has one styling feature, 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.

CBP rationale

The applicable subheading for Items #61427, #61431, #61386, 61344, and #61349 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 L84058 April 26, 2005 CLA-2-95:RR:NC:SP:225 L84058 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 8, 2005 you requested a tariff classification ruling. Item 61427, Disney Princess Cinderella 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 61431, Disney Princess Cinderella Dress, consists of a dress. The dress has three styling features, two embellishments and one well-made construction. However, all edges, closures, elastics and remaining construction features are flimsy. The dress meets all the requirements for classification within Heading 9505. Assortment 61386, Disney Princess Dress Assortment, consists of two dresses. These dresses are 61427 and 61431 detailed above. The dresses of this assortment meet all the requirements for classification with Heading 9505. Item 61344, Disney Princess Cinderella Dress, consists of a dress. The dress has two styling features, one embellishment, 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 61349, Disney Princess Cinderella Boxed Dress up Set, consists of a dress, wand, and headband. The dress, which is the essential character of the set, has one styling feature, 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. The applicable subheading for Items #61427, #61431, #61386, 61344, and #61349 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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