CBP Ruling L85202 — The tariff classification of costumes from China.

Tariff classification

Headings: 9505

Product description

You submitted samples of the following costumes, which meet the flimsy, non-durable requirements for classification within Chapter 95 and are being returned upon your request: Style 40130, Cowgirl, is a textile costume that consists of a pink vest, a well-made pink skirt (well-made construction of the waist and seams and a well-made hem) and a 100% polyester white hat. The polyester vest imparts the essential character of the set and has well-made construction of the seams and a well-made embellishment. However, it has flimsy construction of the neck, and visible overlock stitching at all edges. Style 40120, Cowboy, is a textile costume that consists of a brown vest, a white hat and well-made brown chaps (well-made construction of the waist and seams and a well-made embellishment). The polyester vest imparts the essential character of the set and has well-made construction of the seams and a well-made embellishment. However, it has flimsy construction of the neck, a flimsy embellishment, and visible overlock stitching at all edges.

CBP rationale

The applicable subheading for style 40130, Cowgirl, and style 40120, Cowboy, 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 L85202 June 2, 2005 CLA-2-95:RR:NC:SP:225 L85202 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Michael De Jong Small Miracles Inc. 1034½ Lake Street, Suite 204 Oak Park, IL 60301 RE: The tariff classification of costumes from China. Dear Mr. De Jong: In your letter dated May 19, 2005, you requested a tariff classification ruling. You submitted samples of the following costumes, which meet the flimsy, non-durable requirements for classification within Chapter 95 and are being returned upon your request: Style 40130, Cowgirl, is a textile costume that consists of a pink vest, a well-made pink skirt (well-made construction of the waist and seams and a well-made hem) and a 100% polyester white hat. The polyester vest imparts the essential character of the set and has well-made construction of the seams and a well-made embellishment. However, it has flimsy construction of the neck, and visible overlock stitching at all edges. Style 40120, Cowboy, is a textile costume that consists of a brown vest, a white hat and well-made brown chaps (well-made construction of the waist and seams and a well-made embellishment). The polyester vest imparts the essential character of the set and has well-made construction of the seams and a well-made embellishment. However, it has flimsy construction of the neck, a flimsy embellishment, and visible overlock stitching at all edges. The applicable subheading for style 40130, Cowgirl, and style 40120, Cowboy, 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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