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The tariff classification of a costume from China.
Issued May 25, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L85034 (May 25, 2005)
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
You submitted a sample of a Cheerleader Costume identified as style #40465, which meets the flimsy, non-durable requirements for classification within Ch 95 and is being returned upon your request. The costume consists of a red, blue and silver nylon top, a red, blue and silver nylon skirt, and a pair of pom-poms, with the top imparting the essential character. The top has well-made construction of the neck (bias tape), but it has flimsy construction of the seams, a flimsy string tie closure, and visible overlock stitching at the arms, hem and closure. The costume is packaged in an illustrated cardboard box with a window display.
CBP rationale
The applicable subheading for the Cheerleader Costume identified as style #40465 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 L85034 May 25, 2005 CLA-2-95:RR:NC:SP:225 L85034 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Pat Beals Teetot & Company, Inc. 190 E. Crowther, Suite D Placentia, CA 92870 RE: The tariff classification of a costume from China. Dear Ms. Beals: In your letter dated May 16, 2005, you requested a tariff classification ruling. You submitted a sample of a Cheerleader Costume identified as style #40465, which meets the flimsy, non-durable requirements for classification within Ch 95 and is being returned upon your request. The costume consists of a red, blue and silver nylon top, a red, blue and silver nylon skirt, and a pair of pom-poms, with the top imparting the essential character. The top has well-made construction of the neck (bias tape), but it has flimsy construction of the seams, a flimsy string tie closure, and visible overlock stitching at the arms, hem and closure. The costume is packaged in an illustrated cardboard box with a window display. The applicable subheading for the Cheerleader Costume identified as style #40465 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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