M83566 M8 Ruling Active

The tariff classification of costumes from China.

Issued May 26, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You have requested a ruling on the following textile costumes, which meet the flimsy, non-durable requirements for classification within Chapter 95 and are being returned upon your request. Item 61676, Disney Fairies Tinkerbell Dress, is a textile costume set that consists of a dress and wings, with the dress imparting the essential character. Although the dress has four styling features (multiple layers on the skirt, front, collar and belt), a well-made belt edge and two well-made embellishments (brooch and sequins), it has a flimsy neck, waist and seams, flimsy thin elastics at the arms and back, a flimsy hook and loop tab closure, flimsy edges at the arms, hem and closure and a flimsy embellishment of roses. Item 61570, Disney Ariel Dress, is a textile costume comprised of a dress. Although the dress has three styling features (bust line, a skirt and a fin) and four well-made embellishments (brooch and sequins on the top, skirt and fin), it has a flimsy neck, waist and seams, flimsy thin elastics on the back, a flimsy hook and loop closure and flimsy edges at the arms, hem and closure. Item 61568, Disney Ariel Dress, is a textile costume comprised of a dress. Although the dress has three styling features (raglan sleeves and multiple layers on the front and skirt), a well-made lace edge on the hem and three well-made embellishments (brooch and beads on the sleeve and front), it has a flimsy neck, waist and seams, flimsy thin elastics at the arms and back, a flimsy hook and loop tab closure and flimsy edges at the arms, hem and closure. Item 61632, Disney Ariel Wedding Dress, is a textile costume set that consists of a dress, a veil and petticoat, with the dress imparting the essential character. Although the dress has three styling features (sleeve and multiple layer front and skirt) and four well-made embellishments (brooch, ribbon on the front and sequins on the arms, front and skirt), it has a flimsy neck, waist and seams, a flimsy hook and loop tab closure and

CBP rationale

The applicable subheading for item 61676, Disney Fairies Tinkerbell Dress, item 61570, Disney Ariel Dress, item 61568, Disney Ariel Dress, item 61632, Disney Ariel Wedding Dress, and assortment 67880, Disney Ariel Assortment (item 61570, 61568 61632), 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 M83566 May 26, 2006 CLA-2-95:RR:NC:SP:225 M83566 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Geoffrey Greenberg Creative Design Int’l Ltd. 207-208 East Pennsylvania Blvd. Feasterville, PA 19053 RE: The tariff classification of costumes from China. Dear Mr. Greenberg: In your letter dated May 17, 2006, you requested a tariff classification ruling. You have requested a ruling on the following textile costumes, which meet the flimsy, non-durable requirements for classification within Chapter 95 and are being returned upon your request. Item 61676, Disney Fairies Tinkerbell Dress, is a textile costume set that consists of a dress and wings, with the dress imparting the essential character. Although the dress has four styling features (multiple layers on the skirt, front, collar and belt), a well-made belt edge and two well-made embellishments (brooch and sequins), it has a flimsy neck, waist and seams, flimsy thin elastics at the arms and back, a flimsy hook and loop tab closure, flimsy edges at the arms, hem and closure and a flimsy embellishment of roses. Item 61570, Disney Ariel Dress, is a textile costume comprised of a dress. Although the dress has three styling features (bust line, a skirt and a fin) and four well-made embellishments (brooch and sequins on the top, skirt and fin), it has a flimsy neck, waist and seams, flimsy thin elastics on the back, a flimsy hook and loop closure and flimsy edges at the arms, hem and closure. Item 61568, Disney Ariel Dress, is a textile costume comprised of a dress. Although the dress has three styling features (raglan sleeves and multiple layers on the front and skirt), a well-made lace edge on the hem and three well-made embellishments (brooch and beads on the sleeve and front), it has a flimsy neck, waist and seams, flimsy thin elastics at the arms and back, a flimsy hook and loop tab closure and flimsy edges at the arms, hem and closure. Item 61632, Disney Ariel Wedding Dress, is a textile costume set that consists of a dress, a veil and petticoat, with the dress imparting the essential character. Although the dress has three styling features (sleeve and multiple layer front and skirt) and four well-made embellishments (brooch, ribbon on the front and sequins on the arms, front and skirt), it has a flimsy neck, waist and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, hem and closure. Assortment 67880, Disney Ariel Assortment, is a textile costume assortment that consists of items 61570, 61568 61632 described above. The applicable subheading for item 61676, Disney Fairies Tinkerbell Dress, item 61570, Disney Ariel Dress, item 61568, Disney Ariel Dress, item 61632, Disney Ariel Wedding Dress, and assortment 67880, Disney Ariel Assortment (item 61570, 61568 61632), 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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