CBP Ruling N269608 — The tariff classification of costumes from China, Taiwan, India and Vietnam.

Tariff classification

Headings: 9505

Product description

The submitted sample identified as the Child Size Rock, Paper, Scissor Costumes, item number 130992, consists of three costumes; one depicting an oversize rock, another depicting a sheet of notebook paper and the third costume depicts a pair of scissors. Both of the rock and paper costumes consist of flat, cut-out shapes covering the wearer’s front torso. They are composed of a textile fabric fused to a thin layer of polyurethane foam, affixed to the wearer by flimsy textile straps and made adjustable by small hook and loop tabs. The shapes are finished all around the edges with large, visible, loose overlock stitching with hanging threads. The scissor costume consists of an oversize, three dimensional scissor composed of textile fabric fused to a layer of polyurethane foam. It is finished with large, loose, overlock stitching around all the edges. The scissor costume is worn by putting one of the finger holes over the wearer’s head. The same costumes will be also be imported in an adult size under the item number 130994.

CBP rationale

The applicable subheading for item numbers 130992 and 130994 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

N269608 October 28, 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 Child Size Rock, Paper, Scissor Costumes, item number 130992, consists of three costumes; one depicting an oversize rock, another depicting a sheet of notebook paper and the third costume depicts a pair of scissors. Both of the rock and paper costumes consist of flat, cut-out shapes covering the wearer’s front torso. They are composed of a textile fabric fused to a thin layer of polyurethane foam, affixed to the wearer by flimsy textile straps and made adjustable by small hook and loop tabs. The shapes are finished all around the edges with large, visible, loose overlock stitching with hanging threads. The scissor costume consists of an oversize, three dimensional scissor composed of textile fabric fused to a layer of polyurethane foam. It is finished with large, loose, overlock stitching around all the edges. The scissor costume is worn by putting one of the finger holes over the wearer’s head. The same costumes will be also be imported in an adult size under the item number 130994. The applicable subheading for item numbers 130992 and 130994 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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