L84071 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 88847, Barbie Fairytopia 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 67128, Barbie Fairytopia Dress, consists of a dress. This dress is the same as item 88847 detailed above. The dress meets all the requirements for classification within Heading 9505. Item 67284, Barbie Fairytopia Dress consists of a dress. This dress is the same as item 88847 detailed above. The dress meets all the requirements for classification within Heading 9505. Item 88831, Barbie Fairytopia Boxed Dress-up Set, consists of a shirt, skirt, wings and necklace. The shirt is the essential character of the costume. The shirt has one styling feature and one embellishment. However, all edges, closures, elastics and construction features are flimsy. The shirt meets all the requirements for classification within Heading 9505. Item 67283, Barbie Fairytopia Boxed Dress-up Set, consists of a shirt, skirt, wings and necklace. This dress-up set is the same as item #88831 detailed above. The shirt of this dress-up set meets all the requirements for classification within Heading 9505.

CBP rationale

The applicable subheading for Items #88847, #67128, #67284, #88831 and #67283 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 L84071 April 28, 2005 CLA-2-95:RR:NC:SP:225 L84071 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 Greenberg: In your letter dated April 13, 2005 you requested a tariff classification ruling. Item 88847, Barbie Fairytopia 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 67128, Barbie Fairytopia Dress, consists of a dress. This dress is the same as item 88847 detailed above. The dress meets all the requirements for classification within Heading 9505. Item 67284, Barbie Fairytopia Dress consists of a dress. This dress is the same as item 88847 detailed above. The dress meets all the requirements for classification within Heading 9505. Item 88831, Barbie Fairytopia Boxed Dress-up Set, consists of a shirt, skirt, wings and necklace. The shirt is the essential character of the costume. The shirt has one styling feature and one embellishment. However, all edges, closures, elastics and construction features are flimsy. The shirt meets all the requirements for classification within Heading 9505. Item 67283, Barbie Fairytopia Boxed Dress-up Set, consists of a shirt, skirt, wings and necklace. This dress-up set is the same as item #88831 detailed above. The shirt of this dress-up set meets all the requirements for classification within Heading 9505. The applicable subheading for Items #88847, #67128, #67284, #88831 and #67283 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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