CBP Ruling L89881 — The tariff classification of a costume from China.

Tariff classification

Headings: 9505

Product description

You submitted the following costume, which meets the flimsy, non-durable requirements and is being returned per your request: Item numbers 6808406, 6808407, 6808469, 6808470 and 6808471, Witchy Witch, are five sizes of a textile costume set that consists of a polyester dress and a polyester hat, with the dress imparting the essential character. Although the dress has two well-made styling features (sleeve and peplum), well-made construction of the neck, well-made edges at the closure and a well-made embellishment of buttons, it has flimsy construction of the waist and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, hem and peplum.

CBP rationale

The applicable subheading for item numbers 6808406, 6808407, 6808469, 6808470 and 6808471, Witchy Witch, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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 L89881 January 17, 2006 CLA-2-95:RR:NC:SP:225 L89881 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Lane Fragomeli Paper Magic Group 345 Seventh Avenue, 6th Floor New York, NY 10019 RE: The tariff classification of a costume from China. Dear Mr. Fragomeli: In your letter dated January 9, 2006, 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: Item numbers 6808406, 6808407, 6808469, 6808470 and 6808471, Witchy Witch, are five sizes of a textile costume set that consists of a polyester dress and a polyester hat, with the dress imparting the essential character. Although the dress has two well-made styling features (sleeve and peplum), well-made construction of the neck, well-made edges at the closure and a well-made embellishment of buttons, it has flimsy construction of the waist and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, hem and peplum. The applicable subheading for item numbers 6808406, 6808407, 6808469, 6808470 and 6808471, Witchy Witch, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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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