M81634 M8 Ruling Active

The tariff classification of costumes from China.

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

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You have requested rulings on the following textile costumes, which meet the flimsy, non-durable requirements for classification within Chapter 95. Black Rose Witch is a textile costume set that consists of a knit polyester dress and a knit polyester witch hat, with the dress imparting the essential character. Although the dress has two well-made styling features (sleeves and dropped waist), well-made construction of the waist and a well-made edge at the sleeve, it has flimsy construction at the waist and seams, a flimsy hook and loop tab closure and flimsy edges at the hem and closure edge. The costume will be imported in the following sizes: 5972 - Child size, which is packaged in a polybag with a printed insert. 5972H - Child size, which is packaged on a hanger with a printed insert. Black Rose Vampiress is a textile costume set that consists of a knit polyester dress and a separate collar with an attached choker, with the dress imparting the essential character. Although the dress has two styling features (sleeves and dropped waist), well-made construction of the waist and a well-made edge at the sleeve, it has flimsy construction at the waist and seams, a flimsy hook and loop tab closure and flimsy edges at the hem and closure edge. It will be imported in the following sizes: 5971 - Child size, which is packaged in a polybag with a printed insert. 5971H – Child size, which is packaged on a hanger with a printed insert. White Velvet Angel is a textile costume set that consists of a knit polyester dress, wings that attach with hook and loop tabs and a halo headpiece, with the dress providing the essential character. Although the dress has two styling features (sleeves and dropped waist), well-made construction of the neck and a well-made edge at the sleeves, it has flimsy construction at the waist and seams, a flimsy hook and loop tab closure and flimsy edges at the hem and closure edge. This costume will be imported in the following sizes: 1579 - Toddler size, w

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 (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 M81634 March 6, 2006 CLA-2-95:RR:NC:SP:225 M81634 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 February 24, 2006, you requested a tariff classification ruling. You have requested rulings on the following textile costumes, which meet the flimsy, non-durable requirements for classification within Chapter 95. Black Rose Witch is a textile costume set that consists of a knit polyester dress and a knit polyester witch hat, with the dress imparting the essential character. Although the dress has two well-made styling features (sleeves and dropped waist), well-made construction of the waist and a well-made edge at the sleeve, it has flimsy construction at the waist and seams, a flimsy hook and loop tab closure and flimsy edges at the hem and closure edge. The costume will be imported in the following sizes: 5972 - Child size, which is packaged in a polybag with a printed insert. 5972H - Child size, which is packaged on a hanger with a printed insert. Black Rose Vampiress is a textile costume set that consists of a knit polyester dress and a separate collar with an attached choker, with the dress imparting the essential character. Although the dress has two styling features (sleeves and dropped waist), well-made construction of the waist and a well-made edge at the sleeve, it has flimsy construction at the waist and seams, a flimsy hook and loop tab closure and flimsy edges at the hem and closure edge. It will be imported in the following sizes: 5971 - Child size, which is packaged in a polybag with a printed insert. 5971H – Child size, which is packaged on a hanger with a printed insert. White Velvet Angel is a textile costume set that consists of a knit polyester dress, wings that attach with hook and loop tabs and a halo headpiece, with the dress providing the essential character. Although the dress has two styling features (sleeves and dropped waist), well-made construction of the neck and a well-made edge at the sleeves, it has flimsy construction at the waist and seams, a flimsy hook and loop tab closure and flimsy edges at the hem and closure edge. This costume will be imported in the following sizes: 1579 - Toddler size, which is packaged in a polybag with a printed insert. 1579H - Toddler size, which is packaged on a hanger with a printed insert. 5143 - Adult size, which is packaged in a polybag with a printed insert. 5143H - Adult size, packaged on a hanger with a printed insert. 5793 - Plus size adult, which is packaged in a polybag with a printed insert. 5793H - Plus size adult, which is packaged on a hanger with a printed insert. 5973 - Child size, which is packaged in a polybag with a printed insert. 5973H - Child size, which is packaged on a hanger with a printed insert. Red Devil Bride is a textile costume set that consists of a knit polyester dress and a bridal headpiece, with the dress providing the essential character. Although the dress has two styling features (sleeves and dropped waist), well-made construction of the neck and a well-made edge at the sleeves, it has flimsy construction at the waist and seams, a flimsy hook and loop tab closure and flimsy edges at the hem and closure edge. This costume will be imported in the following sizes: 1696 - Teen size, which is packaged in a polybag with a printed insert. 1696H - Teen size, which is packaged on a hanger with a printed insert. 5144 - Adult size, packaged in a polybag with a printed insert. 5144H - Adult size, packaged on a hanger with a printed insert. 5794 - Plus size adult, which is packaged in a polybag with a printed insert. 5794H - Plus size adult, which is packaged on a hanger with a printed insert. 5974 - Child size, which is packaged in a polybag with a printed insert. 5974H - 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 (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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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