CBP Ruling L84155 — The tariff classification of costumes from China.

Tariff classification

Headings: 9505

Product description

You submitted the following samples, which are being returned per your request: Style 120, Lord Darkskull, is a brown textile costume that consists of a polyester robe, a helmet, a belt, cuffs, and a shoulder piece, with the robe imparting the essential character. The robe has flimsy construction of the neck and seams, a flimsy hook and loop tab closure, flimsy raw edges at the arms and hem, and visible overlock stitching at the closure. Style 221, 3-D Skeleton, is a black textile costume that consists of a polyester top, polyester pants, and a mask, with the top imparting the essential character. Although the top has a well-made two layer front and a well-made two layer sleeve, it has flimsy construction of the neck and seams, a flimsy hook and loop tab closure, and visible overlock stitching at the arms, hem, and closure. Style 222, Lord Darkskull Child, is a brown textile costume that consists of a polyester robe, a helmet, a belt and cuffs, with the robe imparting the essential character. The robe has flimsy construction of the neck and seams, a flimsy hook and loop closure, flimsy raw edges at the arms and hem, and visible overlock stitching at the closure. Style 2460, J.L. Byrd, is a pink and black textile costume that consists of a polyester dress, a hat, and wings, with the dress imparting the essential character. The dress has flimsy construction of the neck and seams, flimsy elastic sewn directly to the fabric at the top, and visible overlock stitching at the arms and hem. Style 5167, Dr. Doom Standard Child, is a green textile costume that consists of a polyester shirt with polyester and spandex sleeves, a polyester cape, and a mask, with the cape imparting the essential character. Although the cape has gathering and a well-made neck, it has flimsy seams, and visible overlock stitching at the hood, closure, and hem. These costumes meet the flimsy, non-durable requirements for classification within Chapter 95 of the Harmonized Tariff Schedule (HTS).

CBP rationale

The applicable subheading for style 120, Lord Darkskull, style 221, 3-D Skeleton, style 222, Lord Darkskull Child, style 2460, J.L. Byrd, and style 5167, Dr. Doom Standard Child, 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 L84155 April 26, 2005 CLA-2-95:RR:NC:SP:225 L84155 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Leah C. Navidad Disguise, Inc. 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of costumes from China. Dear Ms. Navidad: In your letter dated April 7, 2005, you requested a tariff classification ruling. You submitted the following samples, which are being returned per your request: Style 120, Lord Darkskull, is a brown textile costume that consists of a polyester robe, a helmet, a belt, cuffs, and a shoulder piece, with the robe imparting the essential character. The robe has flimsy construction of the neck and seams, a flimsy hook and loop tab closure, flimsy raw edges at the arms and hem, and visible overlock stitching at the closure. Style 221, 3-D Skeleton, is a black textile costume that consists of a polyester top, polyester pants, and a mask, with the top imparting the essential character. Although the top has a well-made two layer front and a well-made two layer sleeve, it has flimsy construction of the neck and seams, a flimsy hook and loop tab closure, and visible overlock stitching at the arms, hem, and closure. Style 222, Lord Darkskull Child, is a brown textile costume that consists of a polyester robe, a helmet, a belt and cuffs, with the robe imparting the essential character. The robe has flimsy construction of the neck and seams, a flimsy hook and loop closure, flimsy raw edges at the arms and hem, and visible overlock stitching at the closure. Style 2460, J.L. Byrd, is a pink and black textile costume that consists of a polyester dress, a hat, and wings, with the dress imparting the essential character. The dress has flimsy construction of the neck and seams, flimsy elastic sewn directly to the fabric at the top, and visible overlock stitching at the arms and hem. Style 5167, Dr. Doom Standard Child, is a green textile costume that consists of a polyester shirt with polyester and spandex sleeves, a polyester cape, and a mask, with the cape imparting the essential character. Although the cape has gathering and a well-made neck, it has flimsy seams, and visible overlock stitching at the hood, closure, and hem. These costumes meet the flimsy, non-durable requirements for classification within Chapter 95 of the Harmonized Tariff Schedule (HTS). The applicable subheading for style 120, Lord Darkskull, style 221, 3-D Skeleton, style 222, Lord Darkskull Child, style 2460, J.L. Byrd, and style 5167, Dr. Doom Standard Child, 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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