L87552 L8 Ruling Active

The tariff classification of costumes from China.

Issued September 27, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted the following polyester costumes, which meet the flimsy, non-durable requirements of Chapter 95 and are being returned upon your request. Item number M01291 Buccaneer Beauty (Adult), is a textile costume set that consists of a black and white top secured in front with red drawstring through metal grommets, black skirt, red and white striped bandanna and a red and white striped hip drape, with the top imparting the essential character. Although the top has two well-made styling features (raglan sleeve and multiple layers), a well-made closure of grommets, it has flimsy construction of the neck and seams, flimsy thin elastic sewn directly to the fabric at the arms, raw edges at the arms and visible overlock stitching at the hem. Item number M00885, Jail Bird (Adult), is a textile costume set that consists of a black and white striped halter-top, a pair of black and white striped pants, a black and white hat, and black and white glovelettes, with the halter-top imparting the essential character. Although the halter-top has well-made construction of the neck, it has flimsy string tie closure and raw edges. Item number M00801, Convict (Adult), is a textile costume set that consists of a black and white striped top, a black and white striped pair of pants, and a black and white striped hat, with the top imparting the essential character. The top has visible overlock stitching at the neck and raw edges. Item number M00921, Belly Dancer (Adult), is a textile costume set that consists of a purple halter-top, a purple pair of pants, a purple headpiece and purple and black drapes, with the halter-top imparting the essential character. Although the halter- top has a well-made embellishment (sewn-on fringe), it has flimsy thin elastic sewn directly to the fabric at the hem, a flimsy string tie and visible overlock stitching at the neck. Item number M00985, Outlaw (Adult), is a textile costume set that consists of a black long coat, a brown vest, a black cape and a

CBP rationale

The applicable subheading for item number M01291 Buccaneer Beauty (Adult), item number M00885, Jail Bird (Adult), item number M00801, Convict (Adult), item number M00921, Belly Dancer (Adult), and item number M00985, Outlaw (Adult), 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 L87552 September 27, 2005 CLA-2-95:RR:NC:SP:225 L87552 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Frank Gomez World Exchange, Inc. 8840 Bellanca Avenue Los Angeles, CA 90045 RE: The tariff classification of costumes from China. Dear Mr. Gomez: In your letter dated September 10, 2005, on behalf of your client, California Costumes, Inc., you requested a tariff classification ruling. You submitted the following polyester costumes, which meet the flimsy, non-durable requirements of Chapter 95 and are being returned upon your request. Item number M01291 Buccaneer Beauty (Adult), is a textile costume set that consists of a black and white top secured in front with red drawstring through metal grommets, black skirt, red and white striped bandanna and a red and white striped hip drape, with the top imparting the essential character. Although the top has two well-made styling features (raglan sleeve and multiple layers), a well-made closure of grommets, it has flimsy construction of the neck and seams, flimsy thin elastic sewn directly to the fabric at the arms, raw edges at the arms and visible overlock stitching at the hem. Item number M00885, Jail Bird (Adult), is a textile costume set that consists of a black and white striped halter-top, a pair of black and white striped pants, a black and white hat, and black and white glovelettes, with the halter-top imparting the essential character. Although the halter-top has well-made construction of the neck, it has flimsy string tie closure and raw edges. Item number M00801, Convict (Adult), is a textile costume set that consists of a black and white striped top, a black and white striped pair of pants, and a black and white striped hat, with the top imparting the essential character. The top has visible overlock stitching at the neck and raw edges. Item number M00921, Belly Dancer (Adult), is a textile costume set that consists of a purple halter-top, a purple pair of pants, a purple headpiece and purple and black drapes, with the halter-top imparting the essential character. Although the halter- top has a well-made embellishment (sewn-on fringe), it has flimsy thin elastic sewn directly to the fabric at the hem, a flimsy string tie and visible overlock stitching at the neck. Item number M00985, Outlaw (Adult), is a textile costume set that consists of a black long coat, a brown vest, a black cape and a black bandanna, with the long coat imparting the essential character. The long coat has a flimsy hook and loop tab closure and all edges are raw. The applicable subheading for item number M01291 Buccaneer Beauty (Adult), item number M00885, Jail Bird (Adult), item number M00801, Convict (Adult), item number M00921, Belly Dancer (Adult), and item number M00985, Outlaw (Adult), 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →