L84823 L8 Ruling Active

The tariff classification of costumes from China.

Issued May 18, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted the following costumes, which meet the flimsy, non-durable requirements of Chapter 95 of the Harmonized Tariff Schedule and are being returned per your request: Style 1728-FE, Tiny Ninja, is a red and black textile costume that is made of 100% polyester that consists of a jumpsuit, an apron, and a headband, with the jumpsuit imparting the essential character. Although the jumpsuit has a well-made collar (bias tape) and well-made serrated styling of the shoulders, it has a flimsy hook and loop tab closure, and visible overlock stitching at the arms, ankles and closure. Style 2509, Scary Skeleton, is a black textile costume that is made of 100% polyester that consists of a jumpsuit, a vinyl skull mask, and a pair of gloves, with the jumpsuit imparting the essential character. Although the jumpsuit has a well-made collar (bias tape), it has a flimsy hook and loop tab closure, and visible overlock stitching at the arms, ankles, and closure. Style 5203, Mr. Fantastic Toddler, is a dark blue textile jumpsuit costume that is made of 100% polyester that has flimsy construction of the neck, a flimsy hook and loop tab closure, and visible overlock stitching at the arms, ankles, and closure. Style 5395, Baby Blue’s Clues, is a light blue textile costume that is made of 100% polyester that consists of a jumpsuit, a hood, and a bib, with the jumpsuit imparting the essential character. Although the jumpsuit has a well-made collar (bias tape) and a tail styling feature, it has a flimsy hook and loop tab closure, visible raw edges at the closure, and visible overlock stitching at the arms and ankles.

CBP rationale

The applicable subheading for style 1728-FE, Tiny Ninja, style 2509, Scary Skeleton, style 5203, Mr. Fantastic Toddler, and style 5395, Baby Blue’s Clues, 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 L84823 May 18, 2005 CLA-2-95:RR:NC:SP:225 L84823 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 29, 2005, you requested a tariff classification ruling. You submitted the following costumes, which meet the flimsy, non-durable requirements of Chapter 95 of the Harmonized Tariff Schedule and are being returned per your request: Style 1728-FE, Tiny Ninja, is a red and black textile costume that is made of 100% polyester that consists of a jumpsuit, an apron, and a headband, with the jumpsuit imparting the essential character. Although the jumpsuit has a well-made collar (bias tape) and well-made serrated styling of the shoulders, it has a flimsy hook and loop tab closure, and visible overlock stitching at the arms, ankles and closure. Style 2509, Scary Skeleton, is a black textile costume that is made of 100% polyester that consists of a jumpsuit, a vinyl skull mask, and a pair of gloves, with the jumpsuit imparting the essential character. Although the jumpsuit has a well-made collar (bias tape), it has a flimsy hook and loop tab closure, and visible overlock stitching at the arms, ankles, and closure. Style 5203, Mr. Fantastic Toddler, is a dark blue textile jumpsuit costume that is made of 100% polyester that has flimsy construction of the neck, a flimsy hook and loop tab closure, and visible overlock stitching at the arms, ankles, and closure. Style 5395, Baby Blue’s Clues, is a light blue textile costume that is made of 100% polyester that consists of a jumpsuit, a hood, and a bib, with the jumpsuit imparting the essential character. Although the jumpsuit has a well-made collar (bias tape) and a tail styling feature, it has a flimsy hook and loop tab closure, visible raw edges at the closure, and visible overlock stitching at the arms and ankles. The applicable subheading for style 1728-FE, Tiny Ninja, style 2509, Scary Skeleton, style 5203, Mr. Fantastic Toddler, and style 5395, Baby Blue’s Clues, 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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