The tariff classification of costumes from China.
Issued December 27, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 2005, 9505.90.6000, 3026
Product description
You submitted the following costume, which meets the flimsy, non-durable requirements and is being returned per your request: Style 511, Celtic King, is a textile costume that consists of a tunic made of polyester and polyurethane, a cape made of polyester with plush made of acrylic and modacrylic, a vinyl chain and a vinyl crown, with the cape imparting the essential character. Although the cape has a well-made styling feature (collar), it has flimsy construction of the neck and seams and flimsy edges at the hem and closure.
CBP rationale
The applicable subheading for style 511, Celtic King, 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 L89394 December 27, 2005 CLA-2:RR:NC:SP:225 L89394 CATEGORY: Classification Ms. Anna Maria Rogalski Disguise, Inc. 11906 Tech Center Court Poway, CA 92064 Dear Ms. Rogalski: RE: The tariff classification of costumes from China. Dear Ms. Rogalski: In your letter dated December 7, 2005, you requested a tariff classification ruling. You submitted the following costume, which meets the flimsy, non-durable requirements and is being returned per your request: Style 511, Celtic King, is a textile costume that consists of a tunic made of polyester and polyurethane, a cape made of polyester with plush made of acrylic and modacrylic, a vinyl chain and a vinyl crown, with the cape imparting the essential character. Although the cape has a well-made styling feature (collar), it has flimsy construction of the neck and seams and flimsy edges at the hem and closure. The applicable subheading for style 511, Celtic King, 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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