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N020599 N0 Ruling Active

The tariff classification of style M-0845-02, Pirate, from Taiwan

Issued December 13, 2007 by U.S. Customs and Border Protection.

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N0 N020599 (December 13, 2007)

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

Style M-0845-02, Pirate, is a flimsy textile costume set that consists of a shirt, pants, a belt, a headband and an eye patch, with the shirt imparting the essential character. Although the shirt has a well-made embellishment, it has a raw neck, loose overlock stitched seams, flimsy thin elastics at the arms and loose overlock stitched or raw edges at the arms, bottom and closure.

CBP rationale

The applicable subheading for style M-0845-02, Pirate, 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

N020599 December 13, 2007 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Christian Lee Handerson Handicraft MFG. CO 11 F/6, No.2, Jian-Ba Road Chung-Ho, Taipei, Taiwan RE: The tariff classification of style M-0845-02, Pirate, from Taiwan Dear Ms. Lee: In your letter dated November 19, 2007, you requested a tariff classification ruling. Style M-0845-02, Pirate, is a flimsy textile costume set that consists of a shirt, pants, a belt, a headband and an eye patch, with the shirt imparting the essential character. Although the shirt has a well-made embellishment, it has a raw neck, loose overlock stitched seams, flimsy thin elastics at the arms and loose overlock stitched or raw edges at the arms, bottom and closure. The applicable subheading for style M-0845-02, Pirate, 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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