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The tariff classification of costumes from China, Taiwan, India and Vietnam.
Issued April 1, 2016 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N274155 (April 1, 2016)
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
The submitted sample identified as the adult size Peanut Butter and Jelly Costume, item number 130924, consists of a pair of pullover costumes; one depicting a slice of bread smeared with peanut butter and the other a slice of bread smeared with jelly. Each costume covers the wearer’s torso and thighs and is composed of a textile design fused to a thin layer of polyurethane foam. Each costume has large, visible, loose overlock stitching with hanging threads around the neck, armholes and hem. The Peanut Butter and Jelly Costume will also be imported under item number 130921 in toddler size, item number 130922 in child size and item number 130925 in plus size.
CBP rationale
The applicable subheading for the Peanut Butter and Jelly Costume 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
N274155 April 1, 2016 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 March 15, 2016, you requested a tariff classification ruling. The submitted sample identified as the adult size Peanut Butter and Jelly Costume, item number 130924, consists of a pair of pullover costumes; one depicting a slice of bread smeared with peanut butter and the other a slice of bread smeared with jelly. Each costume covers the wearer’s torso and thighs and is composed of a textile design fused to a thin layer of polyurethane foam. Each costume has large, visible, loose overlock stitching with hanging threads around the neck, armholes and hem. The Peanut Butter and Jelly Costume will also be imported under item number 130921 in toddler size, item number 130922 in child size and item number 130925 in plus size. The applicable subheading for the Peanut Butter and Jelly Costume 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 wayne.kessler@ cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division
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