N273658 N2 Ruling Active

The tariff classification of costumes from China.

Issued March 25, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted samples of two assortments of Halloween Capes. The first assortment, identified as item number 22031118A, consists of three child size flimsy Cape Costumes with imagery of a jack-o’-lantern, the words “Mr. Vampire” and a bat, repectively. The jack-o’-lantern cape has a capped neck and partial capping on the edges, although the majority of the edges are raw. The cape is closed around the neck with a hook and loop tab. The “Mr. Vampire” cape has a capped neck, but completely raw edges. It is closed around the neck with a hook and loop tab. The bat cape has a capped neck, but raw, jagged cut edges. It is closed around the neck with a hook and loop tab. The second assortment, identified as item number 22031118B, consists of three child size flimsy Cape Costumes with imagery of a jack-o’lantern, the words “Mr. Vampire” and a bat, repectively. The jack-o’-lantern cape has visible, loose overlock stiching at the neck and edges. It is closed around the neck with a hook and loop tab. The “Mr. Vampire” cape has visible, loose overlock stitching at the neck and raw edges. It is closed around the neck with a hook and loop tab. The bat cape has visible, loose overlock stitching at the neck and raw, jagged cut edges. It is closed around the neck with a hook and loop tab.

CBP rationale

The applicable subheading for item 22031118A and item 22031118B 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

N273658 March 25, 2016 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Ted Conlon Fourstar Group 189 Main Street, Suite #31 Milford, MA 01757 RE: The tariff classification of costumes from China. Dear Mr. Conlon: In your letter dated February 4, 2016, but received on March 4, 2016, you requested a tariff classification ruling. You submitted samples of two assortments of Halloween Capes. The first assortment, identified as item number 22031118A, consists of three child size flimsy Cape Costumes with imagery of a jack-o’-lantern, the words “Mr. Vampire” and a bat, repectively. The jack-o’-lantern cape has a capped neck and partial capping on the edges, although the majority of the edges are raw. The cape is closed around the neck with a hook and loop tab. The “Mr. Vampire” cape has a capped neck, but completely raw edges. It is closed around the neck with a hook and loop tab. The bat cape has a capped neck, but raw, jagged cut edges. It is closed around the neck with a hook and loop tab. The second assortment, identified as item number 22031118B, consists of three child size flimsy Cape Costumes with imagery of a jack-o’lantern, the words “Mr. Vampire” and a bat, repectively. The jack-o’-lantern cape has visible, loose overlock stiching at the neck and edges. It is closed around the neck with a hook and loop tab. The “Mr. Vampire” cape has visible, loose overlock stitching at the neck and raw edges. It is closed around the neck with a hook and loop tab. The bat cape has visible, loose overlock stitching at the neck and raw, jagged cut edges. It is closed around the neck with a hook and loop tab. The applicable subheading for item 22031118A and item 22031118B 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 [email protected]. Sincerely, Deborah C. Marinucci Acting 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 →