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The tariff classification of costumes from Hong Kong.
Issued September 29, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardM8 M86886 (September 29, 2006)
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
You submitted the following textile costumes, which meet the flimsy, non-durable requirements of Chapter 95 and are being returned upon your request. Item M00240, Pretty Punkin’ (Child) is a textile costume set that consists of a dress and a headpiece, with the dress imparting the essential character. Although the dress has hanger loops, it has a flimsy neck and seams, flimsy thin elastics at the arms and bottom and flimsy edges at the arms and bottom. You indicate that this costume will be imported in teen and adult sizes of the same construction. Item M00709, Devil Lady (Adult), is a textile costume set that consists of a dress, a collar, wings and cuffs, with the dress imparting the essential character. Although the dress has hanger loops, it has a flimsy neck and seam and flimsy edges at the bottom. You indicate that this costume will be imported in teen and child sizes of the same construction. Item M00206, Pink Leopard (Child), is a textile costume set that consists of a top, pants with tail and a headpiece, with the top imparting the essential character. Although the top has a well-made neck, well-made edges at the arms and hanger loops, it has flimsy seams, flimsy edges at the bottom and flimsy embellishments at the sleeve and top. You indicate that this costume will be imported in teen and adult sizes of the same construction. Item M00714, DR. Get Well (Adult), is a textile costume set that consists of a coat and a stethoscope, with the coat imparting the essential character. Although the coat has styling (pockets), a well-made neck and hanger loops, it has flimsy seams and flimsy edges at the arms, bottom and pocket. You indicate that this costume will be imported in teen and child sizes of the same construction. Item M00704, Devil Man (Adult), is a textile costume set that consists of a top, a cape, horns, cuffs and a tail, with the cape imparting the essential character. Although the cape has a well-made neck and hanger loops, it has flimsy seams, a flim
CBP rationale
The applicable subheading for item M00240, Pretty Punkin’ (Child), item M00709, Devil Lady (Adult), item M00206, Pink Leopard (Child), item M00714, DR. Get Well (Adult), and item M00704, Devil Man (Adult), 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 M86886 September 29, 2006 CLA-2-95:RR:NC:SP:225 M86886 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Frank Gomez World Exchange, Inc. 8840 Bellanca Avenue Los Angeles, CA 90045 RE: The tariff classification of costumes from Hong Kong. Dear Mr. Gomez: In your letter dated September 12, 2006, on behalf of your client, California Costumes, Inc., you requested a tariff classification ruling. You submitted the following textile costumes, which meet the flimsy, non-durable requirements of Chapter 95 and are being returned upon your request. Item M00240, Pretty Punkin’ (Child) is a textile costume set that consists of a dress and a headpiece, with the dress imparting the essential character. Although the dress has hanger loops, it has a flimsy neck and seams, flimsy thin elastics at the arms and bottom and flimsy edges at the arms and bottom. You indicate that this costume will be imported in teen and adult sizes of the same construction. Item M00709, Devil Lady (Adult), is a textile costume set that consists of a dress, a collar, wings and cuffs, with the dress imparting the essential character. Although the dress has hanger loops, it has a flimsy neck and seam and flimsy edges at the bottom. You indicate that this costume will be imported in teen and child sizes of the same construction. Item M00206, Pink Leopard (Child), is a textile costume set that consists of a top, pants with tail and a headpiece, with the top imparting the essential character. Although the top has a well-made neck, well-made edges at the arms and hanger loops, it has flimsy seams, flimsy edges at the bottom and flimsy embellishments at the sleeve and top. You indicate that this costume will be imported in teen and adult sizes of the same construction. Item M00714, DR. Get Well (Adult), is a textile costume set that consists of a coat and a stethoscope, with the coat imparting the essential character. Although the coat has styling (pockets), a well-made neck and hanger loops, it has flimsy seams and flimsy edges at the arms, bottom and pocket. You indicate that this costume will be imported in teen and child sizes of the same construction. Item M00704, Devil Man (Adult), is a textile costume set that consists of a top, a cape, horns, cuffs and a tail, with the cape imparting the essential character. Although the cape has a well-made neck and hanger loops, it has flimsy seams, a flimsy string tie closure and flimsy edges at the bottom and closure. You indicate that this costume will be imported in teen and child sizes of the same construction. The applicable subheading for item M00240, Pretty Punkin’ (Child), item M00709, Devil Lady (Adult), item M00206, Pink Leopard (Child), item M00714, DR. Get Well (Adult), and item M00704, Devil Man (Adult), 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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