L84518 L8 Ruling Active

The tariff classification of a costume from China.

Issued May 20, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted a sample of Poohriffic Standard identified as style 5491, which is a textile costume that consists of a red and orange jumpsuit decorated with the word “POOH” and a bear cap, with the jumpsuit imparting the essential character. The jumpsuit has a well-made styling feature (gusset), a well-made neck and waist, and a well-made sleeve embellishment. However, the seams, closure, and all edges are flimsy. This costume meets the flimsy, non-durable requirements for classification within Chapter 95. Your sample is being returned as requested.

CBP rationale

The applicable subheading for Poohriffic Standard identified as style 5491 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 L84518 May 20, 2005 CLA-2-95:RR:NC:SP:225 L84518 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 a costume from China. Dear Ms. Navidad: In your letter dated May 9, 2005, you requested a tariff classification ruling. You submitted a sample of Poohriffic Standard identified as style 5491, which is a textile costume that consists of a red and orange jumpsuit decorated with the word “POOH” and a bear cap, with the jumpsuit imparting the essential character. The jumpsuit has a well-made styling feature (gusset), a well-made neck and waist, and a well-made sleeve embellishment. However, the seams, closure, and all edges are flimsy. This costume meets the flimsy, non-durable requirements for classification within Chapter 95. Your sample is being returned as requested. The applicable subheading for Poohriffic Standard identified as style 5491 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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