CBP Ruling N280789 — The tariff classification of a costume from China, Taiwan, India and Vietnam.

Tariff classification

Headings: 9505

Product description

The submitted sample identified as item number 119614, the Adult Size Carry Me Teddy Bear Costume, consists of a man-made textile one piece costume that covers the wearer’s lower body to the waist. The costume features a three-dimensional stuffed teddy bear head, as well as faux stuffed human legs “wearing” jeans and shoes on the feet. When worn, the wearer steps into the costume and pulls it on, extending their legs through the opening of the waist of the jeans and through the plush legs of the teddy bear. The teddy bear also features stuffed three-dimensional arms with paws holding the faux human legs at the knees to depict the teddy bear “carrying” the human wearer.

CBP rationale

the faux human legs at the knees to depict the teddy bear “carrying” the human wearer. The applicable subheading for item number 119614 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.

Full text

N280789 November 9, 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 a costume from China, Taiwan, India and Vietnam. Dear Ms. Tsiavos: In your letter dated October 14, 2016, you requested a tariff classification ruling. The submitted sample identified as item number 119614, the Adult Size Carry Me Teddy Bear Costume, consists of a man-made textile one piece costume that covers the wearer’s lower body to the waist. The costume features a three-dimensional stuffed teddy bear head, as well as faux stuffed human legs “wearing” jeans and shoes on the feet. When worn, the wearer steps into the costume and pulls it on, extending their legs through the opening of the waist of the jeans and through the plush legs of the teddy bear. The teddy bear also features stuffed three-dimensional arms with paws holding the faux human legs at the knees to depict the teddy bear “carrying” the human wearer. The applicable subheading for item number 119614 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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