L86267 L8 Ruling Active

The tariff classification of costumes from China.

Issued July 12, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

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 1100, Desirable Devil, is a textile costume that consists of a red 100% polyester dress, glovelettes, wings, a vinyl ribbon choker, and vinyl horns, with the dress imparting the essential character. Although the dress has two well-made styling features (front gathering and panels), well-made lace edge at the arms, and a well-made belt embellishment, it has flimsy construction of the neck and seams, a flimsy hook and loop tab closure, and visible overlock stitching at the hem and closure. Style 1583, Witch, is a textile costume that consists of a black 100% polyester dress and a conical shaped hat, with the dress imparting the essential character. Although the dress has a well-made belt embellishment, it has flimsy construction of the neck, waist and seams, a flimsy hook and loop closure, and visible overlock stitching at the arms, hem and closure. Style 3614, Black Widow, is a textile costume that consists of a 100% polyester dress, a sheer 100% nylon cape and a 100% nylon veil, with the dress imparting the essential character. Although the dress has well-made styling (gathering) and a well-made belt embellishment, 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 1100, Desirable Devil, Style 1583, Witch, and Style 3614, Black Widow, 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 L86267 July 12, 2005 CLA-2-95:RR:NC:SP:225 L86267 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 July 5, 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 1100, Desirable Devil, is a textile costume that consists of a red 100% polyester dress, glovelettes, wings, a vinyl ribbon choker, and vinyl horns, with the dress imparting the essential character. Although the dress has two well-made styling features (front gathering and panels), well-made lace edge at the arms, and a well-made belt embellishment, it has flimsy construction of the neck and seams, a flimsy hook and loop tab closure, and visible overlock stitching at the hem and closure. Style 1583, Witch, is a textile costume that consists of a black 100% polyester dress and a conical shaped hat, with the dress imparting the essential character. Although the dress has a well-made belt embellishment, it has flimsy construction of the neck, waist and seams, a flimsy hook and loop closure, and visible overlock stitching at the arms, hem and closure. Style 3614, Black Widow, is a textile costume that consists of a 100% polyester dress, a sheer 100% nylon cape and a 100% nylon veil, with the dress imparting the essential character. Although the dress has well-made styling (gathering) and a well-made belt embellishment, 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 1100, Desirable Devil, Style 1583, Witch, and Style 3614, Black Widow, 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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