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L86902 L8 Ruling Active

The tariff classification of costumes from China.

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

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L8 L86902 (August 12, 2005)

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted samples of the following textile costumes, which meet the flimsy, non-durable requirements and are being returned upon your request: Style 5736W, Zorro Infant, is a textile infant-sized costume that consists of a black jumpsuit made of 100% knit polyester with a gold design on its front, a flimsy black cape made of 100% knit polyester and a black hat, with the jumpsuit imparting the essential character. Although the jumpsuit has a well-made neck and waist, it has flimsy construction of the seams, flimsy thin elastic sewn directly to the fabric at the arms, a flimsy hook and loop tab closure, and visible overlock stitching at the arms, ankles, closure and collar. Style 5736, Zorro Toddler, is the same costume as described above except that it is sized for a toddler.

CBP rationale

The applicable subheading for style 5736W, Zorro Infant, and style 5736, Zorro Toddler, 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 L86902 August 12, 2005 CLA-2-95:RR:NC:SP:225 L86902 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 July 29, 2005, you requested a tariff classification ruling. You submitted samples of the following textile costumes, which meet the flimsy, non-durable requirements and are being returned upon your request: Style 5736W, Zorro Infant, is a textile infant-sized costume that consists of a black jumpsuit made of 100% knit polyester with a gold design on its front, a flimsy black cape made of 100% knit polyester and a black hat, with the jumpsuit imparting the essential character. Although the jumpsuit has a well-made neck and waist, it has flimsy construction of the seams, flimsy thin elastic sewn directly to the fabric at the arms, a flimsy hook and loop tab closure, and visible overlock stitching at the arms, ankles, closure and collar. Style 5736, Zorro Toddler, is the same costume as described above except that it is sized for a toddler. The applicable subheading for style 5736W, Zorro Infant, and style 5736, Zorro Toddler, 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. Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on “For Business” and then on “Textile, Wool, Fur”). 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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