L88865 L8 Ruling Active

The tariff classification of Textile Costumes from China

Issued November 21, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

Item 61472, Cinderella Summerwear set, consists of a shirt and skirt. The shirt is the essential character of the outfit. The shirt has one embellishment. However, all edges, closures, elastics and construction features are flimsy. Item 61473, Belle Summerwear set, consists of a shirt and skirt. The shirt is the essential character of the outfit. The shirt has one embellishment. However, all edges, closures, elastics and construction features are flimsy. Item 61474, Sleeping Beauty Summerwear set, consists of a shirt and skirt. The shirt is the essential character of the outfit. The shirt has one embellishment. However, all edges, closures, elastics and construction features are flimsy. Item 61475, Ariel Summerwear set, consists of a shirt and skirt. The shirt is the essential character of the outfit. The shirt has one embellishment. However, all edges, closures, elastics and construction features are flimsy. Item 61476, Jasmine Summerwear set, consists of a shirt and skirt. The shirt is the essential character of the outfit. The shirt has one embellishment. However, all edges, closures, elastics and construction features are flimsy. Item 61477, Snow White Summerwear set, consists of a shirt and skirt. The shirt is the essential character of the outfit. The shirt has three embellishments. However, all edges, closures, elastics and construction features are flimsy. All of the costumes meet the requirements for classification within 9505.

CBP rationale

The applicable subheading for Items 61472, 61473, 61474, 61475, 61476 and 61477 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 L88865 November 21, 2005 CLA-2-95:RR:NC:SP:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Geoffrey Green berg Creative Designs International, Ltd. 207 East Pennsylvania Blvd. Feasterville, PA 19053 RE: The tariff classification of Textile Costumes from China Dear Mr. Greenberg: In your letter dated November 15, 2005 you requested a tariff classification ruling. Item 61472, Cinderella Summerwear set, consists of a shirt and skirt. The shirt is the essential character of the outfit. The shirt has one embellishment. However, all edges, closures, elastics and construction features are flimsy. Item 61473, Belle Summerwear set, consists of a shirt and skirt. The shirt is the essential character of the outfit. The shirt has one embellishment. However, all edges, closures, elastics and construction features are flimsy. Item 61474, Sleeping Beauty Summerwear set, consists of a shirt and skirt. The shirt is the essential character of the outfit. The shirt has one embellishment. However, all edges, closures, elastics and construction features are flimsy. Item 61475, Ariel Summerwear set, consists of a shirt and skirt. The shirt is the essential character of the outfit. The shirt has one embellishment. However, all edges, closures, elastics and construction features are flimsy. Item 61476, Jasmine Summerwear set, consists of a shirt and skirt. The shirt is the essential character of the outfit. The shirt has one embellishment. However, all edges, closures, elastics and construction features are flimsy. Item 61477, Snow White Summerwear set, consists of a shirt and skirt. The shirt is the essential character of the outfit. The shirt has three embellishments. However, all edges, closures, elastics and construction features are flimsy. All of the costumes meet the requirements for classification within 9505. The applicable subheading for Items 61472, 61473, 61474, 61475, 61476 and 61477 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 J. Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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