CBP Ruling N292242 — The tariff classification of a costume from China.

Tariff classification

Headings: 9505

Product description

You have submitted a sample, identified as the child-sized Blue Brick Classic, style 66168G, which consists of a sleeveless article that you refer to as a tunic. The flimsy article is comprised of knitted, 100% polyester fabric affixed to 100% polyurethane foam. The item is rectangular in shape and slips over the child’s head and extends to the upper thigh area. The costume is meant to resemble a “Lego” brick. The front of the costume features eight raised circular discs with the word “Lego” printed on each disc. The item features large single loose stitches with hanging threads and a hook and loop tab back closure.

CBP rationale

The applicable subheading for style 66168G 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

N292242 November 29, 2017 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Liz Guzman Disguise, Inc. 12120 Kear Place Poway, CA 92064 RE: The tariff classification of a costume from China. Dear Ms. Guzman: In your letter dated November 14, 2017, you requested a tariff classification ruling. You have submitted a sample, identified as the child-sized Blue Brick Classic, style 66168G, which consists of a sleeveless article that you refer to as a tunic. The flimsy article is comprised of knitted, 100% polyester fabric affixed to 100% polyurethane foam. The item is rectangular in shape and slips over the child’s head and extends to the upper thigh area. The costume is meant to resemble a “Lego” brick. The front of the costume features eight raised circular discs with the word “Lego” printed on each disc. The item features large single loose stitches with hanging threads and a hook and loop tab back closure. The applicable subheading for style 66168G 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. Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local CBP office prior to importation. 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, Steven A. Mack Director National Commodity Specialist Division

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