CBP Ruling L85807 — 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 1430, Arr! Matey, is a black and red textile pirate costume that consists of a 100% polyester jumpsuit, a vest, an eye patch and a bandanna, with the jumpsuit imparting the essential character. Although the jumpsuit has two well-made embellishments, it has flimsy construction of the neck, waist and seams, a flimsy hook and loop tab closure, and visible overlock stitching at the arms, hem and closure. Style 1580, Cheerleader, is a purple and silver textile cheerleader costume that consists of a 100% polyester dress, hair ribbons and pom-poms, with the dress imparting the essential character. Although the dress has well-made styling (two layer collar), it has flimsy construction of the neck, waist and seams, flimsy elastics sewn at the back of the waist, a flimsy hook and loop tab closure, and visible overlock stitching at the arms, hem and closure. Style 3515, Egyptian Goddess, is a black and gold textile Egyptian costume that consists of a 100% polyester dress, a flimsy 100% polyester cape with collar and a headpiece, with the dress imparting the essential character. Although the dress has a well-made embellishment (a belt), it has flimsy construction of the neck, waist and seams, a flimsy hook and loop tab closure, and visible overlock stitching at the arms, hem and closure. Style 5624, The Human Torch Standard, is a red, orange and yellow Human Torch textile costume that consists of a 100% polyester jumpsuit and an ethylene vinyl acetate headpiece, with the jumpsuit imparting the essential character. Although the jumpsuit has a well-made neck, it has flimsy construction of the neck and seams, a flimsy hook and loop tab closure, and visible overlock stitching at the arms, hem and closure.

CBP rationale

The applicable subheading for style 1430, Arr! Matey, style 1580, Cheerleader, style 3515, Egyptian Goddess, and style 5624, The Human Torch 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 L85807 June 29, 2005 CLA-2-95:RR:NC:SP:225 L85807 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Anna Maria Rogalski Disguise, Inc. 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of costumes from China. Dear Ms. Rogalski: In your letter dated June 21, 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 1430, Arr! Matey, is a black and red textile pirate costume that consists of a 100% polyester jumpsuit, a vest, an eye patch and a bandanna, with the jumpsuit imparting the essential character. Although the jumpsuit has two well-made embellishments, it has flimsy construction of the neck, waist and seams, a flimsy hook and loop tab closure, and visible overlock stitching at the arms, hem and closure. Style 1580, Cheerleader, is a purple and silver textile cheerleader costume that consists of a 100% polyester dress, hair ribbons and pom-poms, with the dress imparting the essential character. Although the dress has well-made styling (two layer collar), it has flimsy construction of the neck, waist and seams, flimsy elastics sewn at the back of the waist, a flimsy hook and loop tab closure, and visible overlock stitching at the arms, hem and closure. Style 3515, Egyptian Goddess, is a black and gold textile Egyptian costume that consists of a 100% polyester dress, a flimsy 100% polyester cape with collar and a headpiece, with the dress imparting the essential character. Although the dress has a well-made embellishment (a belt), it has flimsy construction of the neck, waist and seams, a flimsy hook and loop tab closure, and visible overlock stitching at the arms, hem and closure. Style 5624, The Human Torch Standard, is a red, orange and yellow Human Torch textile costume that consists of a 100% polyester jumpsuit and an ethylene vinyl acetate headpiece, with the jumpsuit imparting the essential character. Although the jumpsuit has a well-made neck, it has flimsy construction of the neck and seams, a flimsy hook and loop tab closure, and visible overlock stitching at the arms, hem and closure. The applicable subheading for style 1430, Arr! Matey, style 1580, Cheerleader, style 3515, Egyptian Goddess, and style 5624, The Human Torch 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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