N300653 N3 Ruling Active

The tariff classification of a costume from China.

Issued October 5, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted photographs and a sample of style number PT74039-1, identified in

CBP rationale

The applicable subheading for style number PT74039-1 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

N300653 October 5, 2018 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Jessica Ling Tom’s Toy International (HK) Limited Room 4-6, 6F1, Concordia Plaza No. 1 Science Museum Road Hong Kong, China RE: The tariff classification of a costume from China. Dear Ms. Ling: In your letter dated September 19, 2018, you requested a tariff classification ruling. You submitted photographs and a sample of style number PT74039-1, identified in the ruling request as a “Kids Cape.” The flimsy hooded cape is made of 100% polyester, and has raw hood edges, raw edges running down the entire open front, raw edges at the hem, and a hook and loop tab closure. Your sample is being returned as you requested. The applicable subheading for style number PT74039-1 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

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