L85308 L8 Ruling Active

The tariff classification of costumes from China.

Issued June 3, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted photographs of the following costumes, which meet the flimsy, non-durable requirements for classification within Chapter 95: Skeleton Bride is a textile costume set that consists of a knit polyester dress, a veil, a choker and a pair of gloves, with the dress imparting the essential character. The unlined dress has raw edges and is considered flimsy. The costume will be imported in the following versions that are identical except for size. Item 1056 adult size, item 1056H adult size with hanger and insert, item 8729 child size, item 8729H child size with hanger and insert, item 1081 plus size and item 1081H plus size with hanger and insert. Doctor, Doctor is a textile costume that consists of woven polyester scrub pants, a pullover shirt, a cap and a facemask. The shirt imparts the essential character and is considered flimsy with overlock stitching at its edges. The costume will be imported in the following versions that are identical except for size. Item 9733 child size, item 9733H child size with hanger and insert, item 9934 adult size, item 9934H adult size with hanger and insert, item 1175 plus size and item 1175H plus size with hanger and insert. JailBird is a textile costume that consists of knit polyester pants, a pullover shirt and a cap. The shirt imparts the essential character and is considered flimsy with overlock stitching at its edges. The costume will be imported in the following versions that are identical except for size. Item 9918 adult size, item 9918H adult size with hanger and insert, item 1192 plus size and item 1192H plus size with hanger and insert.

CBP rationale

The applicable subheading for the Skeleton Costume (item 1056 adult size, item 1056H adult size with hanger and insert, item 8729 child size, item 8729H child size with hanger and insert, item 1081 plus size and item 1081H plus size with hanger and insert), Doctor, Doctor (item 9733 child size, item 9733H child size with hanger and insert, item 9934 adult size, item 9934H adult size with hanger and insert, item 1175 plus size and item 1175H plus size with hanger and insert), and JailBird (item 9918 adult size, item 9918H adult size with hanger and insert, item 1192 plus size and item 1192H plus size with hanger and insert), 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 L85308 June 3, 2005 CLA-2-95:RR:NC:SP:225 L85308 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Ken August Fun(World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of costumes from China. Dear Mr. August: In your letter dated May 31, 2005, you requested a tariff classification ruling. You submitted photographs of the following costumes, which meet the flimsy, non-durable requirements for classification within Chapter 95: Skeleton Bride is a textile costume set that consists of a knit polyester dress, a veil, a choker and a pair of gloves, with the dress imparting the essential character. The unlined dress has raw edges and is considered flimsy. The costume will be imported in the following versions that are identical except for size. Item 1056 adult size, item 1056H adult size with hanger and insert, item 8729 child size, item 8729H child size with hanger and insert, item 1081 plus size and item 1081H plus size with hanger and insert. Doctor, Doctor is a textile costume that consists of woven polyester scrub pants, a pullover shirt, a cap and a facemask. The shirt imparts the essential character and is considered flimsy with overlock stitching at its edges. The costume will be imported in the following versions that are identical except for size. Item 9733 child size, item 9733H child size with hanger and insert, item 9934 adult size, item 9934H adult size with hanger and insert, item 1175 plus size and item 1175H plus size with hanger and insert. JailBird is a textile costume that consists of knit polyester pants, a pullover shirt and a cap. The shirt imparts the essential character and is considered flimsy with overlock stitching at its edges. The costume will be imported in the following versions that are identical except for size. Item 9918 adult size, item 9918H adult size with hanger and insert, item 1192 plus size and item 1192H plus size with hanger and insert. The applicable subheading for the Skeleton Costume (item 1056 adult size, item 1056H adult size with hanger and insert, item 8729 child size, item 8729H child size with hanger and insert, item 1081 plus size and item 1081H plus size with hanger and insert), Doctor, Doctor (item 9733 child size, item 9733H child size with hanger and insert, item 9934 adult size, item 9934H adult size with hanger and insert, item 1175 plus size and item 1175H plus size with hanger and insert), and JailBird (item 9918 adult size, item 9918H adult size with hanger and insert, item 1192 plus size and item 1192H plus size with hanger and insert), 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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