The tariff classification of a costume from China.
Issued April 9, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
You submitted a sample of a child size Devil Girl Costume, identified as item number 881953. Although the advertising insert accompanying the sample depicts a girl wearing a red dress, devil horns, fishnet stockings, and holding a pitchfork, the actual costume is only comprised of the dress, with the other articles sold separately. The red dress is constructed of 100% polyester and has visible loose overlock stitching at the neck. The dress also has jagged, raw edges at the collar, arms and hem that simulate flames, and loose hanging threads from the interior seams. The sample will be returned as requested.
CBP rationale
a pitchfork, the actual costume is only comprised of the dress, with the other articles sold separately. The red dress is constructed of 100% polyester and has visible loose overlock stitching at the neck. The dress also has jagged, raw edges at the collar, arms and hem that simulate flames, and loose hanging threads from the interior seams. The sample will be returned as requested. The applicable subheading for item number 881953 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.
Full text
N240087 April 9, 2013 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. David DeFina Rubie’s Costume Co., Inc. One Rubie Plaza Richmond Hill, NY 11418 RE: The tariff classification of a costume from China. Dear Mr. DeFina: In your letter dated March 25, 2013, you requested a tariff classification ruling. You submitted a sample of a child size Devil Girl Costume, identified as item number 881953. Although the advertising insert accompanying the sample depicts a girl wearing a red dress, devil horns, fishnet stockings, and holding a pitchfork, the actual costume is only comprised of the dress, with the other articles sold separately. The red dress is constructed of 100% polyester and has visible loose overlock stitching at the neck. The dress also has jagged, raw edges at the collar, arms and hem that simulate flames, and loose hanging threads from the interior seams. The sample will be returned as requested. The applicable subheading for item number 881953 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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