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The tariff classification of Textile Costumes from China
Issued November 29, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L88880 (November 29, 2005)
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
Item 88468, Princess Dress, consists of a dress and hat. The dress has 2 styling features, 1 well-made construction feature and 5 embellishments. However, all edges, closures, elastics and remaining construction features are flimsy. Item 89191, Princess dress, consists of a dress and hat. The dress has 3 styling feature, 2 embellishments and 1 well-made construction feature. However, all edges, closures, elastics and remaining construction features are flimsy. Assortment 67595, Princess dress assortment, consists of item 88468 (detailed above), item 89191 (detailed above) and item 88731 (already classified 9505.90.6000 on PC K85748). Item 89138, dress-up set, consists of a shawl and tutu. The tutu has 1 styling feature, 1 embellishment and 1 well-made construction feature. However, all edges, closures, elastics and remaining construction features are flimsy. Item 89189, fairy dress, consists of a dress and headband. The dress has 3 styling features, 2 embellishments and 1 well-made construction feature. However, all edges, closures, elastics and remaining construction features are flimsy. All the dresses and the tutu meet the requirements for classification within Heading 9505.
CBP rationale
The applicable subheading for Items 88468, 89191, 67595, 89138, and 89189 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 L88880 November 29, 2005 CLA-2-95:RR:NC:SP:225 L88880 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Geoffrey Greenberg 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 88468, Princess Dress, consists of a dress and hat. The dress has 2 styling features, 1 well-made construction feature and 5 embellishments. However, all edges, closures, elastics and remaining construction features are flimsy. Item 89191, Princess dress, consists of a dress and hat. The dress has 3 styling feature, 2 embellishments and 1 well-made construction feature. However, all edges, closures, elastics and remaining construction features are flimsy. Assortment 67595, Princess dress assortment, consists of item 88468 (detailed above), item 89191 (detailed above) and item 88731 (already classified 9505.90.6000 on PC K85748). Item 89138, dress-up set, consists of a shawl and tutu. The tutu has 1 styling feature, 1 embellishment and 1 well-made construction feature. However, all edges, closures, elastics and remaining construction features are flimsy. Item 89189, fairy dress, consists of a dress and headband. The dress has 3 styling features, 2 embellishments and 1 well-made construction feature. However, all edges, closures, elastics and remaining construction features are flimsy. All the dresses and the tutu meet the requirements for classification within Heading 9505. The applicable subheading for Items 88468, 89191, 67595, 89138, and 89189 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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