M80800 M8 Ruling Active

The tariff classification of costumes from China.

Issued February 6, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted the following textile costumes, which meet the flimsy, non-durable requirements for classification within Chapter 95 and are being returned upon your request. Fat Drac is a textile costume that consists of a knit polyester cape, a belt, a combination shirt/vest top, a pair of pants, a bow tie, a medallion, a cummerbund, a pair of gloves and a fat belly shirt. The fat belly shirt is worn under the top and pants and protrudes at the waist. It imparts the essential character to this costume, and is made of knit polyester fabric with loose polyester fiberfill stuffing in the chest and belly. It has flimsy visible overlock stitching construction at the neck, flimsy construction of the inside seams, a flimsy hook and loop tab closure in the back, and flimsy raw cut or visible overlock stitching at the bottom edges of the shirt, as well as the ends of both sleeves and the closure edge. This costume will be imported in the following sizes: 5471 - Adult size, which is packaged in a polybag with a printed insert. 5471H - Adult size, which is packaged on a hanger with a printed insert. Supersized American Hero is a textile costume that consists of a knit polyester shirt, a cape, a belt, a pair of pants, a wig, and a fat belly shirt. The fat belly shirt is worn under the top and pants and protrudes at the waist. It imparts the essential character, to this costume and is made of knit polyester fabric with loose polyester fiberfill stuffing in the chest and belly. It has flimsy visible overlock stitching construction at the neck, flimsy construction of the inside seams, a flimsy hook and loop tab closure in the back, and flimsy raw cut or visible overlock stitching at the bottom edges of the shirt, as well as the ends of both sleeves and the closure edge. This costume will be imported in the following sizes: 5473 - Adult size, which is packaged in a polybag with a printed insert. 5473H - Adult size, which is packaged on a hanger with a printed insert. 3-D Ninja, Spi

CBP rationale

The applicable subheading for the costumes in their versions described above 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 M80800 February 6, 2006 CLA-2-95:RR:NC:SP:225 M80800 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Ken August Fun(World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of costumes from China. Dear Mr. August: In your letter dated January 31, 2006, you requested a tariff classification ruling. You submitted the following textile costumes, which meet the flimsy, non-durable requirements for classification within Chapter 95 and are being returned upon your request. Fat Drac is a textile costume that consists of a knit polyester cape, a belt, a combination shirt/vest top, a pair of pants, a bow tie, a medallion, a cummerbund, a pair of gloves and a fat belly shirt. The fat belly shirt is worn under the top and pants and protrudes at the waist. It imparts the essential character to this costume, and is made of knit polyester fabric with loose polyester fiberfill stuffing in the chest and belly. It has flimsy visible overlock stitching construction at the neck, flimsy construction of the inside seams, a flimsy hook and loop tab closure in the back, and flimsy raw cut or visible overlock stitching at the bottom edges of the shirt, as well as the ends of both sleeves and the closure edge. This costume will be imported in the following sizes: 5471 - Adult size, which is packaged in a polybag with a printed insert. 5471H - Adult size, which is packaged on a hanger with a printed insert. Supersized American Hero is a textile costume that consists of a knit polyester shirt, a cape, a belt, a pair of pants, a wig, and a fat belly shirt. The fat belly shirt is worn under the top and pants and protrudes at the waist. It imparts the essential character, to this costume and is made of knit polyester fabric with loose polyester fiberfill stuffing in the chest and belly. It has flimsy visible overlock stitching construction at the neck, flimsy construction of the inside seams, a flimsy hook and loop tab closure in the back, and flimsy raw cut or visible overlock stitching at the bottom edges of the shirt, as well as the ends of both sleeves and the closure edge. This costume will be imported in the following sizes: 5473 - Adult size, which is packaged in a polybag with a printed insert. 5473H - Adult size, which is packaged on a hanger with a printed insert. 3-D Ninja, Spider & Dragon are two styles of a textile costume that consists of a knit polyester fabric vest with foam padding, wrist, shin and shoulder guards of the same material, a knit polyester shirt, a pair of pants, and a hood. The vest imparts the essential character. Although it has thick elastic bands on either side of the waist, the vest has flimsy visible overlock stitching construction at the neck, a flimsy hook and loop tab closure in back and all edges including the closure edge are finished with flimsy visible overlock stitching. This costume will be imported in the following versions: 5816 - Child size, which is packaged in a polybag with a printed insert. 5816H - Child size, which is packaged on a hanger with a printed insert. Angel Fairy is a textile costume that consists of a knit polyester dress, a rope belt that is tacked on, an apron, shoulder tatters, wings, a wand and a halo headpiece. The dress imparts the essential character to the costume. The dress has a single thin piece of elastic sewn to the front that creates a bosom. This dress is unlined, with flimsy visible overlock stitching construction at the neck and flimsy construction of the waist and inside seams. The bottom edge is raw cut and the armholes are finished with visible overlock stitching. This costume will be imported in the following versions: 5133 - Adult size, which is packaged in a polybag with a printed insert. 5133H - Adult size, which is packaged on a hanger with a printed insert Executioner is a textile costume that consists of a knit polyester hooded robe with a separate collar, a belt and wrist guards, with the robe imparting the essential character. The robe is unlined, with no discernible waist and flimsy construction of the inside seams. The bottom edge, the ends of the sleeves and the neck opening are all raw cut. This costume will be imported in the following versions: 1694 - Teen size, which is packaged in a polybag with a printed insert. 1694H - Teen size, which is packaged on a hanger with a printed insert. 5456 - Adult size, which is packaged in a polybag with a printed insert. 5456H - Adult size, which is packaged on a hanger with a printed insert. 5783 - Plus size Adult, which is packaged in a polybag with a printed insert. 5783H - Plus size Adult, which is packaged on a hanger with a printed insert. 5916 - Child size, which is packaged in a polybag with a printed insert. 5916H - Child size, which is packaged on a hanger with a printed insert. The applicable subheading for the costumes in their versions described above 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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