L89021 L8 Ruling Active

The tariff classification of Textile Costumes from China

Issued December 5, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

Item 89111, Barbie Mermaidia boxed dress-up set, consists of a shirt, slippers, 2 skirts, necklace and wings. The shirt is the essential character of the outfit. The shirt has 4 embellishments. However, all edges, closures, elastics and construction features are flimsy. Item 89113, Barbie Ballerina dress, consists of a dress. The dress has 2 styling features and 7 embellishments. However, all closures, elastics, edges and construction features are flimsy. Item 89195, Princess Dress, consists of a dress. The dress has 2 styling features, 1 well-made construction feature and 2 embellishments. However, all edges, closures, elastics and remaining construction features are flimsy. Item 89114, Beauty Star set, consists of a dress, shawl, necklace, cell phone, pet carrier, pet, sunglasses, earrings, butterfly clip. The dress has 2 embellishments. However, all edges, closures, elastics and construction features are flimsy. Item 89224, Cheerleader set, consists of a shirt, skirt, pom poms, whistle and dvd. This set is the same as item 89051 (except that the megaphone is replaced by a whistle), which is already classified on PC NY L84851. All the costumes and sets meet all the requirements for classification within Heading 9505.

CBP rationale

The applicable subheading for Items 89111, 89113, 89195, 89114, and 89224 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 L89021 December 5, 2005 CLA-2-95:RR:NC:SP:225 L89021 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Geoffrey Greenberg 207 East Pennsylvania Blvd. Feasterville, PA 19053 RE: The tariff classification of Textile Costumes from China Dear Mr. Greenberg: In your letter dated November 21, 2005 you requested a tariff classification ruling. Item 89111, Barbie Mermaidia boxed dress-up set, consists of a shirt, slippers, 2 skirts, necklace and wings. The shirt is the essential character of the outfit. The shirt has 4 embellishments. However, all edges, closures, elastics and construction features are flimsy. Item 89113, Barbie Ballerina dress, consists of a dress. The dress has 2 styling features and 7 embellishments. However, all closures, elastics, edges and construction features are flimsy. Item 89195, Princess Dress, consists of a dress. The dress has 2 styling features, 1 well-made construction feature and 2 embellishments. However, all edges, closures, elastics and remaining construction features are flimsy. Item 89114, Beauty Star set, consists of a dress, shawl, necklace, cell phone, pet carrier, pet, sunglasses, earrings, butterfly clip. The dress has 2 embellishments. However, all edges, closures, elastics and construction features are flimsy. Item 89224, Cheerleader set, consists of a shirt, skirt, pom poms, whistle and dvd. This set is the same as item 89051 (except that the megaphone is replaced by a whistle), which is already classified on PC NY L84851. All the costumes and sets meet all the requirements for classification within Heading 9505. The applicable subheading for Items 89111, 89113, 89195, 89114, and 89224 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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