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The tariff classification of a costume from China.
Issued June 28, 2016 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N276501 (June 28, 2016)
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
The submitted sample, identified as item number CS17-0044, the toddler size Chocolate Donut Costume, consists of a circular, stuffed, simulated chocolate doughnut with sprinkles that is composed of man-made textile material and polyurethane foam. The costume features front and back circular doughnut halves that are held together by hook and loop tabs “attached” to flimsy shoulder straps. Your sample will be returned as requested.
CBP rationale
The applicable subheading for item CS17-0044 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
N276501 June 28, 2016 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of a costume from China. Dear Ms. Benedetto: In your letter dated May 25, 2016, but received on June 10, 2016, you requested a tariff classification ruling. The submitted sample, identified as item number CS17-0044, the toddler size Chocolate Donut Costume, consists of a circular, stuffed, simulated chocolate doughnut with sprinkles that is composed of man-made textile material and polyurethane foam. The costume features front and back circular doughnut halves that are held together by hook and loop tabs “attached” to flimsy shoulder straps. Your sample will be returned as requested. The applicable subheading for item CS17-0044 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division
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