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The classification of a Hannah Shapes Child Costume Set from China.
Issued May 5, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N102857 (May 5, 2010)
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
GRI rules applied: GRI 3(b)
Product description
You submitted a sample of a Hannah Shapes Child Costume Set identified as style number 50461, which consists of a polyester dress and blue leggings. GRI 3(b) states that the goods "shall be classified as if they consisted of the material or component which gives them their essential character." In this case, the dress imparts the essential character. The black dress has a thigh-high hem and is decorated with the name “Hannah Montana” spelled-out in pink lettering, along with various colored geometric shapes. The dress has a well-made neck, loose overlock stitched seams, a hook and loop tab closure and loose overlock stitched and/or raw edges at the collar, arms and hem. Your sample is being returned per your request.
CBP rationale
The applicable subheading for the Hannah Shapes Child Costume Set identified as style number 50461 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
N102857 May 5, 2010 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Luz Guzman Disguise, Inc. 12120 Kear Place Poway, CA 92064 RE: The classification of a Hannah Shapes Child Costume Set from China. Dear Ms. Guzman: In your letter dated April 6, 2010, you requested a tariff classification ruling. You submitted a sample of a Hannah Shapes Child Costume Set identified as style number 50461, which consists of a polyester dress and blue leggings. GRI 3(b) states that the goods "shall be classified as if they consisted of the material or component which gives them their essential character." In this case, the dress imparts the essential character. The black dress has a thigh-high hem and is decorated with the name “Hannah Montana” spelled-out in pink lettering, along with various colored geometric shapes. The dress has a well-made neck, loose overlock stitched seams, a hook and loop tab closure and loose overlock stitched and/or raw edges at the collar, arms and hem. Your sample is being returned per your request. The applicable subheading for the Hannah Shapes Child Costume Set identified as style number 50461 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/. 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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