CBP Ruling L86907 — The tariff classification of costumes from China.

Tariff classification

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 2805, Street Sucka, is a textile child-sized costume that consists of a black 100% knit polyester dress with an attached red vest, a vinyl skull-like mask and a broach depicting a skull with bat wings, with the dress imparting the essential character. Although the dress has two well-made styling features and well-made construction of the neck, it has flimsy construction of the seams, a flimsy hook and loop tab closure, and raw edges at the arms, hem, closure and collar. Style 3527, Devious Devil, is an adult-sized textile cape for use as a devil costume that is red and black and made of 100% knit polyester. Although the cape has a well-made neck, it has flimsy construction of the seams, a flimsy string tie closure, and raw edges at the hem and closure.

CBP rationale

The applicable subheading for style 2805, Street Sucka, and style 3527, Devious Devil, 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 L86907 August 12, 2005 CLA-2-95:RR:NC:SP:225 L86907 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 2805, Street Sucka, is a textile child-sized costume that consists of a black 100% knit polyester dress with an attached red vest, a vinyl skull-like mask and a broach depicting a skull with bat wings, with the dress imparting the essential character. Although the dress has two well-made styling features and well-made construction of the neck, it has flimsy construction of the seams, a flimsy hook and loop tab closure, and raw edges at the arms, hem, closure and collar. Style 3527, Devious Devil, is an adult-sized textile cape for use as a devil costume that is red and black and made of 100% knit polyester. Although the cape has a well-made neck, it has flimsy construction of the seams, a flimsy string tie closure, and raw edges at the hem and closure. The applicable subheading for style 2805, Street Sucka, and style 3527, Devious Devil, 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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