L84559 L8 Ruling Active

The tariff classification of Textile Costumes from China

Issued May 24, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

Item 89032, Generic Ballet Dress and Slippers, consists of a dress and slippers. The dress has one styling feature, four 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 89033, Generic Ballet Dress and Slippers, consists of a dress and slippers. The dress has three styling feature, 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 89034, Generic Ballet Dress and Slippers, consists of a dress and slippers. The dress has one edge, four embellishments, and one well-made construction feature. However, the remaining edges, closures, elastics and remaining features are flimsy. The dress meets all the requirements for classification within Heading 9505. Assortment 88877, Generic Ballet Dress and Slippers Assortment, consists of items 89032, 89033 and 89034 detailed above. These dresses meet all the requirements for classification within Heading 9505. Item 88931, Princess Dress, consists of a dress. The dress has two styling features, six embellishments, one edge and one well-made construction feature. However, all remaining edges, construction features, closures, and elastics are flimsy. The dress meets all the requirements for classification within Heading 9505.

CBP rationale

The applicable subheading for Items #89032, #89033, #89034, #88877 and #88931 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 L84559 May 24, 2005 CLA-2-95:RR:NC:SP:225 L84559 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 26, 2005 you requested a tariff classification ruling. Item 89032, Generic Ballet Dress and Slippers, consists of a dress and slippers. The dress has one styling feature, four 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 89033, Generic Ballet Dress and Slippers, consists of a dress and slippers. The dress has three styling feature, 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 89034, Generic Ballet Dress and Slippers, consists of a dress and slippers. The dress has one edge, four embellishments, and one well-made construction feature. However, the remaining edges, closures, elastics and remaining features are flimsy. The dress meets all the requirements for classification within Heading 9505. Assortment 88877, Generic Ballet Dress and Slippers Assortment, consists of items 89032, 89033 and 89034 detailed above. These dresses meet all the requirements for classification within Heading 9505. Item 88931, Princess Dress, consists of a dress. The dress has two styling features, six embellishments, one edge and one well-made construction feature. However, all remaining edges, construction features, closures, and elastics are flimsy. The dress meets all the requirements for classification within Heading 9505. The applicable subheading for Items #89032, #89033, #89034, #88877 and #88931 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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