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L88148 L8 Ruling Active

The tariff classification of costumes from China.

Issued October 17, 2005 by U.S. Customs and Border Protection.

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L8 L88148 (October 17, 2005)

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted the following samples, which meet the flimsy, non-durable requirements and are being returned per your request: Style 14528, Pink Lace Corset Wings, is a textile costume that consists of a pink corset-style garment of 100% polyester with a pair of detached mesh wings. Although the corset has well-made styling (lace overlay of the arms and overlay of the chest) and well-made eyelets, it has flimsy construction of the neck and seams and visible overlock stitching at the arms and hem. Style 14529, Red Fishnet Corset Wings, is a textile costume that consists of a red corset-style garment of polyester and spandex with a pair of detached mesh wings. Although the corset has well-made styling (double layer tape) and well-made eyelets, it has flimsy construction of the neck and seams and visible overlock stitching at the arms and hem. Style 14530, Black Fishnet Corset Wings, is a textile costume that consists of a black corset-style garment of polyester and spandex with a pair of detached mesh wings. Although the corset has well-made styling (double layer tape) and well- made eyelets, it has flimsy construction of the neck and seams and visible overlock stitching at the arms and hem. Style 14531, Red Lace Corset Wings, is a textile costume that consists of a red corset-style garment of 100% polyester with a pair of detached mesh wings. Although the corset has well-made styling (lace overlay of the arms and overlay of the chest) and well-made eyelets, it has flimsy construction of the neck and seams and visible overlock stitching at the arms and hem.

CBP rationale

The applicable subheading for style 14528, Pink Lace Corset Wings, style 14529, Red Fishnet Corset Wings, style 14530, Black Fishnet Corset Wings, and style 14531, Red Lace Corset 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 L88148 October 17, 2005 CLA-2-95:RR:NC:SP:225 L88148 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. Navidad: In your letter dated September 30, 2005, you requested a tariff classification ruling. You submitted the following samples, which meet the flimsy, non-durable requirements and are being returned per your request: Style 14528, Pink Lace Corset Wings, is a textile costume that consists of a pink corset-style garment of 100% polyester with a pair of detached mesh wings. Although the corset has well-made styling (lace overlay of the arms and overlay of the chest) and well-made eyelets, it has flimsy construction of the neck and seams and visible overlock stitching at the arms and hem. Style 14529, Red Fishnet Corset Wings, is a textile costume that consists of a red corset-style garment of polyester and spandex with a pair of detached mesh wings. Although the corset has well-made styling (double layer tape) and well-made eyelets, it has flimsy construction of the neck and seams and visible overlock stitching at the arms and hem. Style 14530, Black Fishnet Corset Wings, is a textile costume that consists of a black corset-style garment of polyester and spandex with a pair of detached mesh wings. Although the corset has well-made styling (double layer tape) and well- made eyelets, it has flimsy construction of the neck and seams and visible overlock stitching at the arms and hem. Style 14531, Red Lace Corset Wings, is a textile costume that consists of a red corset-style garment of 100% polyester with a pair of detached mesh wings. Although the corset has well-made styling (lace overlay of the arms and overlay of the chest) and well-made eyelets, it has flimsy construction of the neck and seams and visible overlock stitching at the arms and hem. The applicable subheading for style 14528, Pink Lace Corset Wings, style 14529, Red Fishnet Corset Wings, style 14530, Black Fishnet Corset Wings, and style 14531, Red Lace Corset 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. 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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