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The tariff classification of a costume from China.
Issued January 27, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardM8 M80056 (January 27, 2006)
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
You submitted a sample of a “Tiki Skirt” costume identified as item number 943465, which is being returned upon your request. The costume is comprised of a hula-type skirt made of textile that is covered with a plaiting material of plastic strips that measure 5mm in width or greater that resembles grass. This plaiting material imparts the essential character of the skirt and qualifies it as a non-textile skirt. The skirt is secured at the waist via a hook and loop closure and is intended to be worn as a costume.
CBP rationale
The applicable subheading for the “Tiki Skirt” costume identified as item number 943465 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 M80056 January 27, 2006 CLA-2-95:RR:NC:SP:225 M80056 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a costume from China. Dear Ms. Aldinger: In your letter dated January 13, 2006, you requested a tariff classification ruling. You submitted a sample of a “Tiki Skirt” costume identified as item number 943465, which is being returned upon your request. The costume is comprised of a hula-type skirt made of textile that is covered with a plaiting material of plastic strips that measure 5mm in width or greater that resembles grass. This plaiting material imparts the essential character of the skirt and qualifies it as a non-textile skirt. The skirt is secured at the waist via a hook and loop closure and is intended to be worn as a costume. The applicable subheading for the “Tiki Skirt” costume identified as item number 943465 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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