N221635 N2 Ruling Active

The tariff classification of a textile costume from China.

Issued June 22, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted the following sample, which is being returned per your request: The Adult-Sized Warlock Costume, identified as item number 6748297, consists of a 100% polyester knit hooded robe. It will be imported in various adult sizes. Although the robe has an attached cape, a metal neck chain and silver trim at the arms hood and cape; it has loose hanging threads at the arms, a flimsy neck, loose overlock stitching at the hem, and raw edges visible at the arms that the trim does not cover.

CBP rationale

The applicable subheading for the Warlock Costume 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

N221635 June 22, 2012 CLA-2-95:OT:RR:NC: N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Vanessa Vizcarra Paper Magic Group 345 7th Ave., 6th Floor New York, NY 10001 RE: The tariff classification of a textile costume from China. Dear Ms. Vizcarra: In your letter dated June 6, 2012, you requested a tariff classification ruling. You submitted the following sample, which is being returned per your request: The Adult-Sized Warlock Costume, identified as item number 6748297, consists of a 100% polyester knit hooded robe. It will be imported in various adult sizes. Although the robe has an attached cape, a metal neck chain and silver trim at the arms hood and cape; it has loose hanging threads at the arms, a flimsy neck, loose overlock stitching at the hem, and raw edges visible at the arms that the trim does not cover. The applicable subheading for the Warlock Costume 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. 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, Thomas J. Russo Director National Commodity Specialist Division

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