L84851 L8 Ruling Active

The tariff classification of Textile Costumes from China

Issued June 9, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

Item 80474, Gymnast Set, consists of a leotard, balance beam, gymnast medal, score cards, DVD and ribbon baton. The leotard, the essential character of the set, has one embellishment. However, the edges, closures, elastics and construction features are flimsy. The leotard meets all the requirements for classification within Heading 9505. Item 89051, Cheerleader Set, consists of a shirt and skirt, pom poms, mega phone and DVD. The shirt is the essential character of the set. The shirt has one embellishment. However, all edges, closures, elastics and construction features are flimsy. The shirt meets all the requirements for classification within Heading 9505. Assortment 67163, Flapper Dress Assortment, is the same as assortment 66983 already classified on April 28, 2005 on PCL84355. This assortment consists of item 88229, item 88891, and item 89024. The dress meets all the requirements for classification within Heading 9505.

CBP rationale

The applicable subheading for Items #80474, #89051, and assortment #67163 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 L84851 June 9, 2005 CLA-2-95:RR:NC:SP:225 L84851 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 May 27, 2005 you requested a tariff classification ruling. Item 80474, Gymnast Set, consists of a leotard, balance beam, gymnast medal, score cards, DVD and ribbon baton. The leotard, the essential character of the set, has one embellishment. However, the edges, closures, elastics and construction features are flimsy. The leotard meets all the requirements for classification within Heading 9505. Item 89051, Cheerleader Set, consists of a shirt and skirt, pom poms, mega phone and DVD. The shirt is the essential character of the set. The shirt has one embellishment. However, all edges, closures, elastics and construction features are flimsy. The shirt meets all the requirements for classification within Heading 9505. Assortment 67163, Flapper Dress Assortment, is the same as assortment 66983 already classified on April 28, 2005 on PCL84355. This assortment consists of item 88229, item 88891, and item 89024. The dress meets all the requirements for classification within Heading 9505. The applicable subheading for Items #80474, #89051, and assortment #67163 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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