CBP Ruling M82185 — The tariff classification of a costume from China.

Tariff classification

Headings: 9505

Product description

You submitted a sample of a Skeleton Halloween Costume set identified as style number 3052089, which is being returned upon your request. The set consists of a polyester black jumpsuit with attached plastic skeletal bones, black gloves with attached plastic hand bones, black foot covers with attached plastic foot bones and a black mask with a plastic skull face. The jumpsuit imparts the essential character. Although the jumpsuit has three styling features (bones), it has flimsy construction of the neck and seams, flimsy thin elastics sewn directly to the arms and ankles, a flimsy hook and loop tab closure and flimsy edges at the arms, ankles and closure.

CBP rationale

The applicable subheading for Skeleton Halloween Costume identified as style number 3052089 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 M82185 April 11, 2006 CLA-2-95:RR:NC:SP:225 M82185 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Lisa York Target Customs Brokers, Inc. 33 South 6th Street Mail Stop – 3315 Minneapolis, MN 55402 RE: The tariff classification of a costume from China. Dear Ms. York: In your letter dated March 23, 2006, on behalf of your client, Target Stores, you requested a tariff classification ruling. You submitted a sample of a Skeleton Halloween Costume set identified as style number 3052089, which is being returned upon your request. The set consists of a polyester black jumpsuit with attached plastic skeletal bones, black gloves with attached plastic hand bones, black foot covers with attached plastic foot bones and a black mask with a plastic skull face. The jumpsuit imparts the essential character. Although the jumpsuit has three styling features (bones), it has flimsy construction of the neck and seams, flimsy thin elastics sewn directly to the arms and ankles, a flimsy hook and loop tab closure and flimsy edges at the arms, ankles and closure. The applicable subheading for Skeleton Halloween Costume identified as style number 3052089 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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