CBP Ruling L85984 — 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 1206, Sinister Devil, is an 100% polyester knit red devil textile costume that consists of a robe, buckle and mask, with the mask imparting the essential character. Although the robe has well-made two layer styling at the collar, 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. Style 1954, Wild Warrior, is a black and purple textile costume that consists of a dress, boot covers, a vinyl shoulder piece and a vinyl headpiece, with the dress imparting the essential character. Although the dress has well-made styling (bust line) and well-made construction of the neck (bias tape), it has flimsy construction of the seams, a flimsy string tie closure, and visible overlock stitching at the arms, hem and closure. Style 2803, Street Demon, is a red textile costume that consists of an 100% polyester knit robe, polyvinyl chloride caplet and a vinyl mask, with the robe imparting the essential character. Although the robe has well-made seams, it has flimsy construction of the neck, a flimsy hook and loop tab closure, and visible overlock stitching at the arms, hem and closure. Style 6324, Dr. Doom Deluxe, is a green textile costume that consists of an 100% polyester robe with 100% polyurethane foam, a vacuform mask and vacuform button accents, with the robe imparting the essential character. Although the robe has well-made styling (two layer padded shoulder), 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 1206, Sinister Devil, style 1954, Wild Warrior, style 2803, Street Demon, and style 6324, Dr. Doom Deluxe, 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 L85984 June 27, 2005 CLA-2-95:RR:NC:SP:225 L85984 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 1206, Sinister Devil, is an 100% polyester knit red devil textile costume that consists of a robe, buckle and mask, with the mask imparting the essential character. Although the robe has well-made two layer styling at the collar, 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. Style 1954, Wild Warrior, is a black and purple textile costume that consists of a dress, boot covers, a vinyl shoulder piece and a vinyl headpiece, with the dress imparting the essential character. Although the dress has well-made styling (bust line) and well-made construction of the neck (bias tape), it has flimsy construction of the seams, a flimsy string tie closure, and visible overlock stitching at the arms, hem and closure. Style 2803, Street Demon, is a red textile costume that consists of an 100% polyester knit robe, polyvinyl chloride caplet and a vinyl mask, with the robe imparting the essential character. Although the robe has well-made seams, it has flimsy construction of the neck, a flimsy hook and loop tab closure, and visible overlock stitching at the arms, hem and closure. Style 6324, Dr. Doom Deluxe, is a green textile costume that consists of an 100% polyester robe with 100% polyurethane foam, a vacuform mask and vacuform button accents, with the robe imparting the essential character. Although the robe has well-made styling (two layer padded shoulder), 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 1206, Sinister Devil, style 1954, Wild Warrior, style 2803, Street Demon, and style 6324, Dr. Doom Deluxe, 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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