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The tariff classification of a costume from China.
Issued August 3, 2017 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N288272 (August 3, 2017)
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
The submitted sample, item number 1707, identified as the Toddler Mermaid Ride On Costume, consists of a man-made fiber textile upper body garment. The garment, which encircles the wearer, extends to below the waist, and has a stuffed tail that measures approximately 25 inches in length attached to the garment. The item has shoulder straps that hold the costume in place.
CBP rationale
The applicable subheading for item number 1707 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
N288272 August 3, 2017 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Jaclyn Groff LF Products Pte Ltd DBA Palamon International 2052 Alton Parkway Irvine, CA 92606 RE: The tariff classification of a costume from China. Dear Ms. Groff: In your letter dated July 6, 2017, you requested a tariff classification ruling. The submitted sample, item number 1707, identified as the Toddler Mermaid Ride On Costume, consists of a man-made fiber textile upper body garment. The garment, which encircles the wearer, extends to below the waist, and has a stuffed tail that measures approximately 25 inches in length attached to the garment. The item has shoulder straps that hold the costume in place. The applicable subheading for item number 1707 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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