N020342 N0 Ruling Active

The tariff classification of styles 326, Mummified Child, 1769, Sock Monkey Toddler, 2907, Komono Kutie Child, 8456/2452 Heavenly Angel (Child, Adult), 9148, Elegant Witch Adult, from China

Issued December 3, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

Style 326, Mummified Child, is a textile costume set that consists of a jumpsuit, a mask and sashes, with the jumpsuit imparting the essential character. Although the jumpsuit has neck styling, it has a loose overlock stitched neck and seams, a loose single straight stitched waist, a flimsy hook and loop tab closure and loose overlock stitched or raw edges at the arms, ankles, closure and styling feature. Style 1769, Sock Monkey Toddler, is a textile costume set that consists of a jumpsuit, a hat and a tail, with the jumpsuit imparting the essential character. Although the jumpsuit has a styling feature, it has a loose overlock stitched neck and seams, thin elastics, a flimsy hook and loop tab closure and loose overlock stitched or raw edges at the arms, ankles, closure and styling feature. Style 2907, Komono Kutie Child, is a textile costume set that consists of a dress, a belt and a head clip, with the dress imparting the essential character. Although the dress has a styling feature, a well-made collar edge and a well-made embellishment, it has a loose overlock stitched neck and seams, a loose single straight stitched waist, flimsy thin elastics, a flimsy hook and loop tab closure and loose overlock stitched or raw edges at the arms, hem and closure. Styles 8456/2452 Heavenly Angel (Child, Adult), are two styles of a textile costume set that consists of a dress, wings, a tail and a headband, with the dress imparting the essential character. Although the dress has two styling features, it has a loose overlock stitched neck and seams, a loose single straight stitched waist, a flimsy hook and loop tab closure and loose overlock stitched or raw edges at the arms, hem and closure. Style 9148, Elegant Witch Adult, is a textile costume set that consists of a dress, a hat and wings, with the dress imparting the essential character. Although the dress has a styling feature and a well-made embellishment, it has a loose overlock stitched neck and seams, a loose single straig

CBP rationale

The applicable subheading for styles 326, Mummified Child, 1769, Sock Monkey Toddler, 2907, Komono Kutie Child, 8456/2452 Heavenly Angel (Child, Adult), 9148, Elegant Witch 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

N020342 December 3, 2007 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Luz Guzman Disguise, Inc., 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of styles 326, Mummified Child, 1769, Sock Monkey Toddler, 2907, Komono Kutie Child, 8456/2452 Heavenly Angel (Child, Adult), 9148, Elegant Witch Adult, from China Dear Ms. Guzman: In your letter dated November 26, 2007, you requested a tariff classification ruling on the following flimsy costumes, which are being returned upon your request. Style 326, Mummified Child, is a textile costume set that consists of a jumpsuit, a mask and sashes, with the jumpsuit imparting the essential character. Although the jumpsuit has neck styling, it has a loose overlock stitched neck and seams, a loose single straight stitched waist, a flimsy hook and loop tab closure and loose overlock stitched or raw edges at the arms, ankles, closure and styling feature. Style 1769, Sock Monkey Toddler, is a textile costume set that consists of a jumpsuit, a hat and a tail, with the jumpsuit imparting the essential character. Although the jumpsuit has a styling feature, it has a loose overlock stitched neck and seams, thin elastics, a flimsy hook and loop tab closure and loose overlock stitched or raw edges at the arms, ankles, closure and styling feature. Style 2907, Komono Kutie Child, is a textile costume set that consists of a dress, a belt and a head clip, with the dress imparting the essential character. Although the dress has a styling feature, a well-made collar edge and a well-made embellishment, it has a loose overlock stitched neck and seams, a loose single straight stitched waist, flimsy thin elastics, a flimsy hook and loop tab closure and loose overlock stitched or raw edges at the arms, hem and closure. Styles 8456/2452 Heavenly Angel (Child, Adult), are two styles of a textile costume set that consists of a dress, wings, a tail and a headband, with the dress imparting the essential character. Although the dress has two styling features, it has a loose overlock stitched neck and seams, a loose single straight stitched waist, a flimsy hook and loop tab closure and loose overlock stitched or raw edges at the arms, hem and closure. Style 9148, Elegant Witch Adult, is a textile costume set that consists of a dress, a hat and wings, with the dress imparting the essential character. Although the dress has a styling feature and a well-made embellishment, it has a loose overlock stitched neck and seams, a loose single straight stitched waist, a flimsy hook and loop tab closure and loose overlock stitched or raw edges at the arms, hem and closure. The applicable subheading for styles 326, Mummified Child, 1769, Sock Monkey Toddler, 2907, Komono Kutie Child, 8456/2452 Heavenly Angel (Child, Adult), 9148, Elegant Witch 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 Wayne Kessler at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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