CBP Ruling L85459 — 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 of Chapter 95 and are being returned upon your request: Style 2800, Bat Chick, is a 100% polyester black bat costume that consists of a jumpsuit, an apron, a collar with an attached tie and a pair of winged gloves. The jumpsuit imparts the essential character and has well-made ruffled sleeves. However, the jumpsuit has flimsy construction of the neck, waist and seams, a flimsy hook and loop tab closure, raw edges at the arms and ankle, and visible overlock stitching at the closure. Style 5118, Raphael Extra Value, is a 100% polyester green and yellow turtle costume that consists of a jumpsuit, a shell and an eye mask, with the jumpsuit imparting the essential character. The jumpsuit has flimsy construction of the neck and seams, a flimsy hook and loop tab closure, and visible overlock stitching at the arms, ankles and closure. Style 5145, Mr. Fantastic Extra Value, is a 100% polyester blue and gray (“Fantastic Four”) jumpsuit costume that has flimsy construction of the neck, waist and seams, a flimsy hook and loop tab closure, and visible overlock stitching at the arms, ankle and closure. Style 5358, Red Ranger Extra Value, is a 100% polyester red, white and black costume that consists of a jumpsuit and a mask, with the jumpsuit imparting the essential character. The jumpsuit has well-made construction of the neck, but it has flimsy construction of the waist and seams, a flimsy hook and loop closure, and visible overlock stitching at the arms, closure and hem. Style 5361, Zorro Extra Value, is a 100% polyester black costume that consists of a jumpsuit and mask, with the jumpsuit imparting the essential character. The jumpsuit has flimsy construction of the neck, waist and seams, a flimsy hook and loop tab closure, and visible overlock stitching at the arms, ankle and closure.

CBP rationale

The applicable subheading for style 2800, Bat Chick, style 5118, Raphael Extra Value, style 5145, Mr. Fantastic Extra Value, style 5358, Red Ranger Extra Value, style 5361, Zorro Extra Value, 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 L85459 June 9, 2005 CLA-2-95:RR:NC:SP:225 L85459 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 costumes from China. Dear Ms. Navidad: In your letter dated May 27, 2005, you requested a tariff classification ruling. You submitted samples of the following costumes, which meet the flimsy, non-durable requirements of Chapter 95 and are being returned upon your request: Style 2800, Bat Chick, is a 100% polyester black bat costume that consists of a jumpsuit, an apron, a collar with an attached tie and a pair of winged gloves. The jumpsuit imparts the essential character and has well-made ruffled sleeves. However, the jumpsuit has flimsy construction of the neck, waist and seams, a flimsy hook and loop tab closure, raw edges at the arms and ankle, and visible overlock stitching at the closure. Style 5118, Raphael Extra Value, is a 100% polyester green and yellow turtle costume that consists of a jumpsuit, a shell and an eye mask, with the jumpsuit imparting the essential character. The jumpsuit has flimsy construction of the neck and seams, a flimsy hook and loop tab closure, and visible overlock stitching at the arms, ankles and closure. Style 5145, Mr. Fantastic Extra Value, is a 100% polyester blue and gray (“Fantastic Four”) jumpsuit costume that has flimsy construction of the neck, waist and seams, a flimsy hook and loop tab closure, and visible overlock stitching at the arms, ankle and closure. Style 5358, Red Ranger Extra Value, is a 100% polyester red, white and black costume that consists of a jumpsuit and a mask, with the jumpsuit imparting the essential character. The jumpsuit has well-made construction of the neck, but it has flimsy construction of the waist and seams, a flimsy hook and loop closure, and visible overlock stitching at the arms, closure and hem. Style 5361, Zorro Extra Value, is a 100% polyester black costume that consists of a jumpsuit and mask, with the jumpsuit imparting the essential character. The jumpsuit has flimsy construction of the neck, waist and seams, a flimsy hook and loop tab closure, and visible overlock stitching at the arms, ankle and closure. The applicable subheading for style 2800, Bat Chick, style 5118, Raphael Extra Value, style 5145, Mr. Fantastic Extra Value, style 5358, Red Ranger Extra Value, style 5361, Zorro Extra Value, 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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