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L88006 L8 Ruling Active

The tariff classification of costumes from China.

Issued October 6, 2005 by U.S. Customs and Border Protection.

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L8 L88006 (October 6, 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 8500-FE Young Vampire, is a textile child-sized costume set that consists of a knit polyester high-collared black cape, a knit polyester vest piece with a bat pattern and a red textile necklace with an attached gold textile piece of jewelry. The cape imparts the essential character, and has flimsy construction, a flimsy string tie closure and raw edges. Style 14432, Fiber Optic Fairy Wings, is a textile child-sized costume that consists of a pair of white and pink wings with a front made of nylon and a backing of ethylene vinyl acetate. The wings measure approximately 18” in length and have elastic loops for slipping one’s arms through and securing to the body. Attached to the back of the wings is a fiber optic battery pack that, when turned on, causes the wings to blink.

CBP rationale

The applicable subheading for Style 8500-FE Young Vampire, and Style 14432, Fiber Optic Fairy Wings, 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 L88006 October 6, 2005 CLA-2-95:RR:NC:SP:225 L88006 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 September 30, 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 8500-FE Young Vampire, is a textile child-sized costume set that consists of a knit polyester high-collared black cape, a knit polyester vest piece with a bat pattern and a red textile necklace with an attached gold textile piece of jewelry. The cape imparts the essential character, and has flimsy construction, a flimsy string tie closure and raw edges. Style 14432, Fiber Optic Fairy Wings, is a textile child-sized costume that consists of a pair of white and pink wings with a front made of nylon and a backing of ethylene vinyl acetate. The wings measure approximately 18” in length and have elastic loops for slipping one’s arms through and securing to the body. Attached to the back of the wings is a fiber optic battery pack that, when turned on, causes the wings to blink. The applicable subheading for Style 8500-FE Young Vampire, and Style 14432, Fiber Optic Fairy Wings, 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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