CBP Ruling N320302 — The tariff classification of costumes from China.

Tariff classification

Headings: 9505

Product description

You submitted detailed descriptions and photographs of three child-sized costumes. Each will be further described below The first item is identified as the Taco Costume, item number CS20-0089, consisting of an upper body garment meant to resemble a taco. The flimsy one-size article covers the wearer’s torso and is composed of textile fabric fused to a thin layer of polyurethane foam. The costume features shoulder straps and armholes in the outer taco shell body. The front flap is printed to resemble taco filling and closes across the body with small hook and loop tabs. The item is constructed with long loose straight stitching. The second item is identified as the Hot Dog Costume, item number CS17-0090, consisting of a one-size, upper body garment meant to resemble a hot dog in a bun. The flimsy two-sided garment slips over the head, covering the wearer’s torso and is composed of textile fabric fused to a thin layer of polyurethane foam. The back side is plain with no printing. The costume features flimsy shoulder straps and is joined on both sides by another pair of flimsy straps with small hook and loop tabs. The item is constructed with long loose straight stitching. The third item is identified as the Pizza Costume, item number CS16-0153, consisting of a one-size, upper body garment meant to resemble a triangular slice of pizza. The flimsy two-sided garment slips over the head, covering the wearer’s torso and is composed of textile fabric fused to a thin layer of polyurethane foam. The back side is plain with no printing. The costume features flimsy shoulder straps and is joined on both sides by another pair of flimsy straps with small hook and loop tabs. The item is constructed with long loose straight stitching.

CBP rationale

The applicable subheading for item number CS20-0089, CS17-0090 and CS16-0153 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

N320302 July 9, 2021 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Kim Benedetto Seasons USA Inc. 2401 Genesee Street Utica, NY 13501 RE: The tariff classification of costumes from China. Dear Ms. Benedetto: In your letter dated June 30, 2021, you requested a tariff classification ruling on behalf of Seasons HK Ltd. You submitted detailed descriptions and photographs of three child-sized costumes. Each will be further described below The first item is identified as the Taco Costume, item number CS20-0089, consisting of an upper body garment meant to resemble a taco. The flimsy one-size article covers the wearer’s torso and is composed of textile fabric fused to a thin layer of polyurethane foam. The costume features shoulder straps and armholes in the outer taco shell body. The front flap is printed to resemble taco filling and closes across the body with small hook and loop tabs. The item is constructed with long loose straight stitching. The second item is identified as the Hot Dog Costume, item number CS17-0090, consisting of a one-size, upper body garment meant to resemble a hot dog in a bun. The flimsy two-sided garment slips over the head, covering the wearer’s torso and is composed of textile fabric fused to a thin layer of polyurethane foam. The back side is plain with no printing. The costume features flimsy shoulder straps and is joined on both sides by another pair of flimsy straps with small hook and loop tabs. The item is constructed with long loose straight stitching. The third item is identified as the Pizza Costume, item number CS16-0153, consisting of a one-size, upper body garment meant to resemble a triangular slice of pizza. The flimsy two-sided garment slips over the head, covering the wearer’s torso and is composed of textile fabric fused to a thin layer of polyurethane foam. The back side is plain with no printing. The costume features flimsy shoulder straps and is joined on both sides by another pair of flimsy straps with small hook and loop tabs. The item is constructed with long loose straight stitching. The applicable subheading for item number CS20-0089, CS17-0090 and CS16-0153 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 the 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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