CBP Ruling N269605 — The tariff classification of costumes from China, Taiwan, India and Vietnam.

Tariff classification

Headings: 9505

Product description

The submitted sample identified as the Adult Size Perfectly Paired (Wine and Cheese) Costume, item number 130954, consists of a pair of costumes; one depicting a bottle of wine and the other, a wedge of cheese, with cheese knife. The wine bottle costume consists of a pull-over form covering the wearer’s head and torso composed of a textile fabric fused to a thin layer of polyurethane foam. It is finished around the face opening, armholes and hem with large, visible, loose overlock stitching with hanging threads. The felt “label” on the bottle has raw, unfinished edges. The cheese wedge costume consists of a tri-corner form composed of a textile design fused to a thin layer of polyurethane foam on a wire frame. The wedge is affixed to the wearer’s body by flimsy shoulder straps made adjustable by small hook and lop tabs. The cheese wedge costume includes a “cheese knife” accessory that is also composed of textile fabric fused to polyurethane foam. When not being brandished about by the wearer, the cheese knife accessory can be inserted into two slits in the front corner of the cheese wedge.

CBP rationale

The applicable subheading for item number 130954 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

N269605 October 26, 2015 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of costumes from China, Taiwan, India and Vietnam. Dear Ms. Tsiavos: In your letter dated September 24, 2015, you requested a tariff classification ruling. The submitted sample identified as the Adult Size Perfectly Paired (Wine and Cheese) Costume, item number 130954, consists of a pair of costumes; one depicting a bottle of wine and the other, a wedge of cheese, with cheese knife. The wine bottle costume consists of a pull-over form covering the wearer’s head and torso composed of a textile fabric fused to a thin layer of polyurethane foam. It is finished around the face opening, armholes and hem with large, visible, loose overlock stitching with hanging threads. The felt “label” on the bottle has raw, unfinished edges. The cheese wedge costume consists of a tri-corner form composed of a textile design fused to a thin layer of polyurethane foam on a wire frame. The wedge is affixed to the wearer’s body by flimsy shoulder straps made adjustable by small hook and lop tabs. The cheese wedge costume includes a “cheese knife” accessory that is also composed of textile fabric fused to polyurethane foam. When not being brandished about by the wearer, the cheese knife accessory can be inserted into two slits in the front corner of the cheese wedge. The applicable subheading for item number 130954 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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