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The tariff classification of costume accessories from China.
Issued January 9, 2007 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N004729 (January 9, 2007)
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
You have submitted samples of the following costume accessories, which are being returned upon your request. Style 10541, Black Suit Spider-Man Deluxe Fabric Mask, is a black Spider-Man mask that is made of 100% knit polyester, and is intended for use as a costume for the Halloween holiday. Style 10544, Black Suit Spider-Man Sock Mask, is a black Spider-Man mask that is made of 100% knit, and is intended for use as a costume for the Halloween holiday. Style 14276, Gauntlets, consists of a pair of elbow-length gauntlets for a costume that are made of vinyl and polyester and worn over a person’s hands to give the appearance of metal covered hands. Style 14506, Lion’s Gauntlets, consists of a pair of elbow-length gauntlets for a costume that are made of vinyl and polyester and worn over a person’s hands to give the appearance of metal covered hands. Style 14588, Samurai Hands, consists of a pair of gray and red elbow-length “gauntlets” for a Samurai costume that are made of vinyl and polyester and worn over a person’s hands to give the appearance of metal covered hands.
CBP rationale
The applicable subheading for style 10541, Black Suit Spider-Man Deluxe Fabric Mask, style 10544, Black Suit Spider-Man Sock Mask, style 14276, Gauntlets, style 14506, Lion’s Gauntlets, and style 14588, Samurai Hands, 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
N004729 January 9, 2007 CLA-2-95:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Leah C. Navidad Disguise, Inc. 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of costume accessories from China. Dear Ms. Navidad: In your letter dated December 19, 2006, you requested a tariff classification ruling. You have submitted samples of the following costume accessories, which are being returned upon your request. Style 10541, Black Suit Spider-Man Deluxe Fabric Mask, is a black Spider-Man mask that is made of 100% knit polyester, and is intended for use as a costume for the Halloween holiday. Style 10544, Black Suit Spider-Man Sock Mask, is a black Spider-Man mask that is made of 100% knit, and is intended for use as a costume for the Halloween holiday. Style 14276, Gauntlets, consists of a pair of elbow-length gauntlets for a costume that are made of vinyl and polyester and worn over a person’s hands to give the appearance of metal covered hands. Style 14506, Lion’s Gauntlets, consists of a pair of elbow-length gauntlets for a costume that are made of vinyl and polyester and worn over a person’s hands to give the appearance of metal covered hands. Style 14588, Samurai Hands, consists of a pair of gray and red elbow-length “gauntlets” for a Samurai costume that are made of vinyl and polyester and worn over a person’s hands to give the appearance of metal covered hands. The applicable subheading for style 10541, Black Suit Spider-Man Deluxe Fabric Mask, style 10544, Black Suit Spider-Man Sock Mask, style 14276, Gauntlets, style 14506, Lion’s Gauntlets, and style 14588, Samurai Hands, 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/. 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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