N296793 N2 Ruling Active

The tariff classification of a costume cape from China.

Issued May 23, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted a sample and a photograph of an adult, one-size-fits-all, Long Satin Cape, CVS item # 334509. The flimsy black “vampire” cape is made of polyester woven material and measures approximately 60” in length. It has a padded collar with a hook and loop closure at the neck, and loose, visible overlock stitching at the neck and all edges, including the front opening, which runs the entire length of the cape. The cape also has loose, visible, overlock stitching at the seams.

CBP rationale

The applicable subheading for CVS item # 334509 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

N296793 May 23, 2018 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Joseph Kenny Geodis USA Inc. One CVS Drive Woonsocket, RH 02895 RE: The tariff classification of a costume cape from China. Dear Mr. Kenny: In your letter dated May 7, 2018, on behalf of CVS Pharmacy Inc., you requested a tariff classification ruling. You submitted a sample and a photograph of an adult, one-size-fits-all, Long Satin Cape, CVS item # 334509. The flimsy black “vampire” cape is made of polyester woven material and measures approximately 60” in length. It has a padded collar with a hook and loop closure at the neck, and loose, visible overlock stitching at the neck and all edges, including the front opening, which runs the entire length of the cape. The cape also has loose, visible, overlock stitching at the seams. The applicable subheading for CVS item # 334509 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. 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →