10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

N053419 N0 Ruling Active

The tariff classification of a costume from Hong Kong and Vietnam.

Issued March 10, 2009 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

N0 N053419 (March 10, 2009)

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted a sample of item number 00703, Red Riding Hood, comprised of a red cape. Although the cape has a styling feature, a well-made neck and one well-made embellishment, it has loose, visible overlock stitched seams, a string tie closure and loose overlock stitched and/or raw edges at the hem, hood and closure.

CBP rationale

The applicable subheading for item number 00703, Red Riding Hood, 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

N053419 March 10, 2009 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Frank Gomez World Exchange, Inc. 8840 Bellanca Avenue Los Angeles, CA 90033 RE: The tariff classification of a costume from Hong Kong and Vietnam. Dear Mr. Gomez: In your letter dated February 27, 2009, on behalf of California Costumes, Inc., you requested a tariff classification ruling. You submitted a sample of item number 00703, Red Riding Hood, comprised of a red cape. Although the cape has a styling feature, a well-made neck and one well-made embellishment, it has loose, visible overlock stitched seams, a string tie closure and loose overlock stitched and/or raw edges at the hem, hood and closure. The applicable subheading for item number 00703, Red Riding Hood, 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. 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

View original on CBP CROSS →

More rulings on the same tariff codes

Follow N053419

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.