L84239 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 67204, Barbie Storybook Dress-Up Set, consists of two dresses, shoes, slippers and tiara. The set consists of item 88683 already classified on February 19, 2002 on PCJ81034. The set also consists of item 88768 already classified on May 25, 2004 on PCK85748. The dresses in this set meet all the requirements for classification within Heading 9505. Item 89031, Barbie Pegasus Box Set, consists of one shirt, one skirt, two rings, earrings, bag, and shoes. The shirt is the essential character of the costume. The shirt has three embellishments, one styling feature and one well-made construction feature. However, the remaining edges, closures, elastics and construction features are flimsy. The shirt meets all the requirements for classification within Heading 9505. Item 89052, Barbie Fairytopia Box Set, consists of a dress, slippers and wings. The dress has two styling features, two 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 89053, Barbie Fairytopia Box Set, consists of a dress, shoes and tiara. The dress has two 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 88965, Barbie Princess 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.

CBP rationale

The applicable subheading for Items #67204, #89031, #89052, #89053 and #88965 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 L84239 May 17, 2005 CLA-2-95:RR:NC:SP:225 L84239 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 67204, Barbie Storybook Dress-Up Set, consists of two dresses, shoes, slippers and tiara. The set consists of item 88683 already classified on February 19, 2002 on PCJ81034. The set also consists of item 88768 already classified on May 25, 2004 on PCK85748. The dresses in this set meet all the requirements for classification within Heading 9505. Item 89031, Barbie Pegasus Box Set, consists of one shirt, one skirt, two rings, earrings, bag, and shoes. The shirt is the essential character of the costume. The shirt has three embellishments, one styling feature and one well-made construction feature. However, the remaining edges, closures, elastics and construction features are flimsy. The shirt meets all the requirements for classification within Heading 9505. Item 89052, Barbie Fairytopia Box Set, consists of a dress, slippers and wings. The dress has two styling features, two 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 89053, Barbie Fairytopia Box Set, consists of a dress, shoes and tiara. The dress has two 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 88965, Barbie Princess 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. The applicable subheading for Items #67204, #89031, #89052, #89053 and #88965 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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