CBP Ruling L84835 — The tariff classification of costumes from China.

Tariff classification

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 3847-FE, Black Cire Coffin Dress, is a black textile dress that is made of 100% polyester and although it has well-made styling and well-made edges at the arms, it has flimsy construction of the neck, a flimsy hook and loop tab closure, and visible overlock stitching at the hem and closure. Style 3848-FE, Black Panne Coffin Dress, is a black textile dress that is made of 100% polyester and although it has well-made styling and well-made edges at the arms, it has flimsy construction of the neck, a flimsy hook and loop tab closure, and visible overlock stitching at the hem and closure. Style 3849-FE, Red Panne Coffin Dress, is a red textile dress that is made of 100% polyester and although it has well-made styling (gathering) and a well-made ribbon on the arms, it has flimsy construction of the neck, a flimsy hook and loop tab closure, and visible overlock stitching at the hem and closure.

CBP rationale

The applicable subheading for style 3847-FE, Black Cire Coffin Dress, style 3848-FE, Black Panne Coffin Dress, and style 3849-FE, Red Panne Coffin Dress, 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 L84835 May 18, 2005 CLA-2-95:RR:NC:SP:225 L84835 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 May 2, 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 3847-FE, Black Cire Coffin Dress, is a black textile dress that is made of 100% polyester and although it has well-made styling and well-made edges at the arms, it has flimsy construction of the neck, a flimsy hook and loop tab closure, and visible overlock stitching at the hem and closure. Style 3848-FE, Black Panne Coffin Dress, is a black textile dress that is made of 100% polyester and although it has well-made styling and well-made edges at the arms, it has flimsy construction of the neck, a flimsy hook and loop tab closure, and visible overlock stitching at the hem and closure. Style 3849-FE, Red Panne Coffin Dress, is a red textile dress that is made of 100% polyester and although it has well-made styling (gathering) and a well-made ribbon on the arms, it has flimsy construction of the neck, a flimsy hook and loop tab closure, and visible overlock stitching at the hem and closure. The applicable subheading for style 3847-FE, Black Cire Coffin Dress, style 3848-FE, Black Panne Coffin Dress, and style 3849-FE, Red Panne Coffin Dress, 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

View original on CBP CROSS →