The tariff classification of costumes from China.
Issued February 16, 2007 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 costumes, which meet the flimsy, non-durable requirements for classification within Chapter 95, and are being returned, upon your request. Style 8006, Silicone Envy, is a textile costume set that consists of a knit polyester shirt and a pair of large fake breasts made of painted Styrofoam that are worn under the shirt and held in place by the tightness of the shirt. The shirt imparts the essential character and has a flimsy neck and seams and flimsy edges at the bottom and arms. Goth Maiden Vampire is a textile costume set that consists of a dress and a vampire collar, with the dress imparting the essential character. Although the dress has two styling features, a well-made waist and well-made edges at the arms and lace-up front, it has a flimsy neck and seams, a flimsy hook and loop tab and flimsy edges at the bottom and closure. The costume will be imported in the following styles: 5169, adult, packaged in a polybag with a printed insert. 5169H, adult, packaged on a hanger with a printed insert. 5798, plus size adult, packaged in a polybag with a printed insert. 5798H, plus size adult, packaged on a hanger with a printed insert. 5987, child, packaged in a polybag with a printed insert. 5987H, child, packaged on a hanger with a printed insert. Goth Maiden Witch is exactly the same style and construction described above except it will have a witch hat instead of a vampire collar. The costume will be imported in the following styles: 5170, adult, packaged in a polybag with a printed insert. 5170H, adult, packaged on a hanger with a printed insert. 5774, plus size adult, packaged in a polybag with a printed insert. 5774H, plus size adult, packaged on a hanger with a printed insert. 5999, child, packaged in a polybag with a printed insert. 5999H, child, packaged on a hanger with a printed insert. Gorilla Costume is the same costume previously ruled as flimsy in New York Ruling N005542 dated January 22, 2007 except for size a
CBP rationale
The applicable subheading for style 8006, Silicone Envy, and the Goth Maiden Vampire, Goth Maiden Witch, Gorilla Costume and the Black Rose Ghost in the styles described above 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
N006912 February 16, 2007 CLA-2-95:RR:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Ken August FunWorld 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of costumes from China. Dear Mr. August: In your letter dated February 8, 2007, you requested a tariff classification ruling. You have requested a ruling on the following costumes, which meet the flimsy, non-durable requirements for classification within Chapter 95, and are being returned, upon your request. Style 8006, Silicone Envy, is a textile costume set that consists of a knit polyester shirt and a pair of large fake breasts made of painted Styrofoam that are worn under the shirt and held in place by the tightness of the shirt. The shirt imparts the essential character and has a flimsy neck and seams and flimsy edges at the bottom and arms. Goth Maiden Vampire is a textile costume set that consists of a dress and a vampire collar, with the dress imparting the essential character. Although the dress has two styling features, a well-made waist and well-made edges at the arms and lace-up front, it has a flimsy neck and seams, a flimsy hook and loop tab and flimsy edges at the bottom and closure. The costume will be imported in the following styles: 5169, adult, packaged in a polybag with a printed insert. 5169H, adult, packaged on a hanger with a printed insert. 5798, plus size adult, packaged in a polybag with a printed insert. 5798H, plus size adult, packaged on a hanger with a printed insert. 5987, child, packaged in a polybag with a printed insert. 5987H, child, packaged on a hanger with a printed insert. Goth Maiden Witch is exactly the same style and construction described above except it will have a witch hat instead of a vampire collar. The costume will be imported in the following styles: 5170, adult, packaged in a polybag with a printed insert. 5170H, adult, packaged on a hanger with a printed insert. 5774, plus size adult, packaged in a polybag with a printed insert. 5774H, plus size adult, packaged on a hanger with a printed insert. 5999, child, packaged in a polybag with a printed insert. 5999H, child, packaged on a hanger with a printed insert. Gorilla Costume is the same costume previously ruled as flimsy in New York Ruling N005542 dated January 22, 2007 except for size and/or packaging. The costume will be imported in the following styles: 5450H, packaged in a polybag with a printed insert. 5730, plus size adult, packaged in a polybag with a printed insert. 5730H, plus size adult, packaged on a hanger with a printed insert. 5814, child, packaged in a polybag with a printed insert. 5814H, child, packaged on a hanger with a printed insert. Black Rose Ghost is the same costume previously ruled as flimsy in New York Ruling N005365 dated January 18, 2007, except for size and/or packaging. 5485H, adult, packaged on a hanger with a printed insert. 5746, plus size adult, packaged in a polybag with a printed insert. 5746H, plus size adult, packaged on a hanger with a printed insert. 8702, child, packaged in a polybag with a printed insert. 8702H, child, packaged on a hanger with a printed insert. The applicable subheading for style 8006, Silicone Envy, and the Goth Maiden Vampire, Goth Maiden Witch, Gorilla Costume and the Black Rose Ghost in the styles described above 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 Wayne Kessler at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
Ruling history
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