CBP Ruling M84062 — The tariff classification of costumes from China.

Tariff classification

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. Style 6318, Cinderella DLX, is a textile costume set that consists of a dress, a headband and a choker, with the dress imparting the essential character. Although the dress has two styling features (multiple layer front and skirt), a well-made neck, well-made edges at the arms and four well-made embellishments (a brooch, bows on the top and bottom and rick rack), it has a flimsy waist and seams, a flimsy hook and loop tab closure and flimsy edges at the hem and closure. Style 6314, Tinkerbelle DLX, is a textile costume set that consists of a dress and a hair ribbon, with the dress imparting the essential character. Although the dress has styling (multiple layer skirt) and three well-made embellishments (a brooch, rosettes and rick rack), it has a flimsy neck, waist and seams, flimsy thin elastics at the arms, a flimsy hook and loop tab closure and flimsy edges at the arms, hem and closure. Style 6480, Belle STD With Gloves, is a textile costume set that consists of a dress and gloves, with the dress imparting the essential character. Although the dress has two styling features (multiple layer collar and skirt), a well-made neck, a well-made collar edge and four embellishments (a brooch, rosettes on the top and skirt and rick rack), it has a flimsy waist and seams, flimsy thin elastics at the arms, a flimsy hook and loop tab closure and flimsy edges at the arms, hem and closure. Style 6319, Belle STD, is a textile costume comprised of a dress. Although the dress has two styling features (multiple layer collar and skirt), a well-made neck, a well-made collar edge and four embellishments (a brooch, rosettes on the top and skirt and rick rack), it has a flimsy waist and seams, flimsy thin elastics at the arms, a flimsy hook and loop tab closure and flimsy edges at the arms, hem and closure.

CBP rationale

The applicable subheading for style 6318, Cinderella DLX, style 6314, Tinkerbelle DLX, style 6480, Belle STD With Gloves, and style 6319, Belle STD, 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 M84062 June 9, 2006 CLA-2-95: RR: NC: SP: 225 M84062 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Maria Johnson Disguise, Inc. 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of costumes from China. Dear Ms. Johnson: In your letter dated May 24, 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. Style 6318, Cinderella DLX, is a textile costume set that consists of a dress, a headband and a choker, with the dress imparting the essential character. Although the dress has two styling features (multiple layer front and skirt), a well-made neck, well-made edges at the arms and four well-made embellishments (a brooch, bows on the top and bottom and rick rack), it has a flimsy waist and seams, a flimsy hook and loop tab closure and flimsy edges at the hem and closure. Style 6314, Tinkerbelle DLX, is a textile costume set that consists of a dress and a hair ribbon, with the dress imparting the essential character. Although the dress has styling (multiple layer skirt) and three well-made embellishments (a brooch, rosettes and rick rack), it has a flimsy neck, waist and seams, flimsy thin elastics at the arms, a flimsy hook and loop tab closure and flimsy edges at the arms, hem and closure. Style 6480, Belle STD With Gloves, is a textile costume set that consists of a dress and gloves, with the dress imparting the essential character. Although the dress has two styling features (multiple layer collar and skirt), a well-made neck, a well-made collar edge and four embellishments (a brooch, rosettes on the top and skirt and rick rack), it has a flimsy waist and seams, flimsy thin elastics at the arms, a flimsy hook and loop tab closure and flimsy edges at the arms, hem and closure. Style 6319, Belle STD, is a textile costume comprised of a dress. Although the dress has two styling features (multiple layer collar and skirt), a well-made neck, a well-made collar edge and four embellishments (a brooch, rosettes on the top and skirt and rick rack), it has a flimsy waist and seams, flimsy thin elastics at the arms, a flimsy hook and loop tab closure and flimsy edges at the arms, hem and closure. The applicable subheading for style 6318, Cinderella DLX, style 6314, Tinkerbelle DLX, style 6480, Belle STD With Gloves, and style 6319, Belle STD, 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”). We are unable to rule on style 6320, Belle DLX, without the correct sample. Should you still wish a ruling on this costume, please submit the correct costume along with the paper work that we have returned to you. 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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