The tariff classification of costumes from China, Taiwan, India and Vietnam.
Issued October 22, 2015 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
The submitted sample identified as the Toddler Size Cookie and Milk Costume, item number 130751, consists of a pair of costumes; one depicting a chocolate chip cookie and the other, a carton of milk. The cookie costume consists of a circular textile cookie with foam backing which is attached to the wearer’s front torso by flimsy shoulder straps made adjustable by small hook and loop fastener patches. The milk carton costume is a pullover form covering the wearer’s torso that is composed of a textile design fused to a thin layer of polyurethane foam. It is finished around the armholes with large, visible, loose overlock stitching with hanging threads. The same items will also be imported in child and adult sizes under items 130752 and 130754, respectively.
CBP rationale
The applicable subheading for the Cookie and Milk Costumes 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
N269609 October 22, 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 Toddler Size Cookie and Milk Costume, item number 130751, consists of a pair of costumes; one depicting a chocolate chip cookie and the other, a carton of milk. The cookie costume consists of a circular textile cookie with foam backing which is attached to the wearer’s front torso by flimsy shoulder straps made adjustable by small hook and loop fastener patches. The milk carton costume is a pullover form covering the wearer’s torso that is composed of a textile design fused to a thin layer of polyurethane foam. It is finished around the armholes with large, visible, loose overlock stitching with hanging threads. The same items will also be imported in child and adult sizes under items 130752 and 130754, respectively. The applicable subheading for the Cookie and Milk Costumes 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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