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N053805 N0 Ruling Active

The tariff classification of a costume from China.

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

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N0 N053805 (March 10, 2009)

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted a sample of style number G-3453-01, Purple Witch, which is a flimsy costume set that consists of a purple and black knit polyester dress and a purple and black nylon witch hat, with the dress imparting the essential character. Although the dress has a styling feature, it has a raw neck, loose single straight stitched waist and seams, a hook and loop tab closure and loose overlock stitched and/or raw edges at the arms, hem and closure.

CBP rationale

The applicable subheading for G-3453-01, Purple Witch, 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

N053805 March 10, 2009 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Christian Lee Handerson Handicraft Mfg. Co. 11F/6, No, Jian-Ba Road, Chung-Ho Taipei, Taiwan RE: The tariff classification of a costume from China. Dear Ms. Lee: In your letter dated March 6, 2009, you requested a tariff classification ruling. You submitted a sample of style number G-3453-01, Purple Witch, which is a flimsy costume set that consists of a purple and black knit polyester dress and a purple and black nylon witch hat, with the dress imparting the essential character. Although the dress has a styling feature, it has a raw neck, loose single straight stitched waist and seams, a hook and loop tab closure and loose overlock stitched and/or raw edges at the arms, hem and closure. The applicable subheading for G-3453-01, Purple Witch, 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

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