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M82604 M8 Ruling Active

The tariff classification of a costume from China.

Issued April 27, 2006 by U.S. Customs and Border Protection.

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M8 M82604 (April 27, 2006)

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted a sample of item 28481, Lil’ Dino Costume Set, which meets the flimsy, non-durable requirements and is being returned upon your request. The costume set consists of a jumpsuit, a hood with a dinosaur face and horns and shoe covers, with the jumpsuit imparting the essential character. Although the jumpsuit has two styling features (multiple layer belly and a tail), it has flimsy construction of the neck and seams, a flimsy hook and loop closure and flimsy edges at the arms, hem and closure.

CBP rationale

The applicable subheading for item 28481, Lil’ Dino Costume Set, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTUS), 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 M82604 April 27, 2006 CLA-2-95: RR: NC: SP: 225 M82604 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Wendy Lawson Sears Holdings Management Corp. 3333 Beverly Road A3-368B Hoffman Estates, IL 60179 RE: The tariff classification of a costume from China. Dear Ms. Lawson: In your letter dated April 12, 2006, you requested a tariff classification ruling. You submitted a sample of item 28481, Lil’ Dino Costume Set, which meets the flimsy, non-durable requirements and is being returned upon your request. The costume set consists of a jumpsuit, a hood with a dinosaur face and horns and shoe covers, with the jumpsuit imparting the essential character. Although the jumpsuit has two styling features (multiple layer belly and a tail), it has flimsy construction of the neck and seams, a flimsy hook and loop closure and flimsy edges at the arms, hem and closure. The applicable subheading for item 28481, Lil’ Dino Costume Set, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTUS), 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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