L85017 L8 Ruling Active

The tariff classification of a costume from China.

Issued May 25, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted a sample of a costume, which meets the flimsy, non-durable requirements of Chapter 95 and is being returned upon your request. The costume, style 5678, San Francisco Audition Standard, consists of a knit polyester blue and black top, a knit polyester black well-made skirt with attached blue laminated strips, and a black knit polyester right cuff, with the top imparting the essential character. The top has well-made styling of the sleeves and finished edges at the arms. However, it has flimsy construction of the neck and seams, flimsy edges at the hem and closure, and a flimsy front emblem embellishment.

CBP rationale

The applicable subheading for style 5678, San Francisco Audition Standard, 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 L85017 May 25, 2005 CLA-2-95:RR:NC:SP:225 L85017 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 11, 2005, you requested a tariff classification ruling. You submitted a sample of a costume, which meets the flimsy, non-durable requirements of Chapter 95 and is being returned upon your request. The costume, style 5678, San Francisco Audition Standard, consists of a knit polyester blue and black top, a knit polyester black well-made skirt with attached blue laminated strips, and a black knit polyester right cuff, with the top imparting the essential character. The top has well-made styling of the sleeves and finished edges at the arms. However, it has flimsy construction of the neck and seams, flimsy edges at the hem and closure, and a flimsy front emblem embellishment. The applicable subheading for style 5678, San Francisco Audition Standard, 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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