N236260 N2 Ruling Active

The classification of a costume from China.

Issued December 12, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted a sample of the Reaper with Hood Costume identified as item number A079BA01243. The costume consists of a hooded robe made of 100% polyester knit fabric. You indicate that the costume will be imported in color combinations of grey and black, brown and black, and purple and black. Although the robe has a well-made neck, it consists of a purple translucent fabric sewn over a black translucent fabric, with long jagged slashes in the robe down the sides and back, and from the waist down. This gives the robe a “torn to shreds” appearance.

CBP rationale

The applicable subheading for the Reaper with Hood Costume identified as item number identified as item number A079BA01243 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

N236260 December 12, 2012 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Alice Liu Atico International, USA, Inc. 501 So. Andrews Avenue Ft. Lauderdale, FL 33301 RE: The classification of a costume from China. Dear Ms. Liu: In your letter dated November 30, 2012, you requested a tariff classification ruling. You submitted a sample of the Reaper with Hood Costume identified as item number A079BA01243. The costume consists of a hooded robe made of 100% polyester knit fabric. You indicate that the costume will be imported in color combinations of grey and black, brown and black, and purple and black. Although the robe has a well-made neck, it consists of a purple translucent fabric sewn over a black translucent fabric, with long jagged slashes in the robe down the sides and back, and from the waist down. This gives the robe a “torn to shreds” appearance. The applicable subheading for the Reaper with Hood Costume identified as item number identified as item number A079BA01243 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →