CBP Ruling M85706 — The tariff classification of a costume from China.

Tariff classification

Headings: 9505

Product description

You submitted the following costume, which meets the flimsy, non-durable requirements of Chapter 95 and is being returned upon your request. Item 68011562T, 68011573T&4T, 6801193S, 6801194M and 6801195L, Seven Sea Sam (Toddler Size)/Ahoy Boy (Child Size), is a textile costume set that consists of a jumpsuit and a headband, with the jumpsuit imparting the essential character. Although the jumpsuit has three styling features (patch on knee, multiple layer front and belt) and a well-made ribbon embellishment, it has a flimsy neck, waist and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, ankles, closure, vest and belt.

CBP rationale

The applicable subheading for item 68011562T, 68011573T&4T, 6801193S, 6801194M and 6801195L, Seven Sea Sam (Toddler Size)/Ahoy Boy (Child Size), will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HSTUS), 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 M85706 August 29, 2006 CLA-2-95:RR:NC:SP:225 M85706 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Lane Fragomeli The Paper Magic Group 345 7th Avenue, 6th Floor New York, NY 10001 RE: The tariff classification of a costume from China. Dear Mr. Fragomeli: In your letter dated August 10, 2006, you requested a tariff classification ruling. You submitted the following costume, which meets the flimsy, non-durable requirements of Chapter 95 and is being returned upon your request. Item 68011562T, 68011573T&4T, 6801193S, 6801194M and 6801195L, Seven Sea Sam (Toddler Size)/Ahoy Boy (Child Size), is a textile costume set that consists of a jumpsuit and a headband, with the jumpsuit imparting the essential character. Although the jumpsuit has three styling features (patch on knee, multiple layer front and belt) and a well-made ribbon embellishment, it has a flimsy neck, waist and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, ankles, closure, vest and belt. The applicable subheading for item 68011562T, 68011573T&4T, 6801193S, 6801194M and 6801195L, Seven Sea Sam (Toddler Size)/Ahoy Boy (Child Size), will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HSTUS), 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

View original on CBP CROSS →