United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1995 NY Rulings > NY 805039 - NY 805171 > NY 805111

Previous Ruling Next Ruling
NY 805111




January 6, 1995

CLA-2-95:S:N:N8:225 805111

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6090

Mr. Ken August
Easter Unlimited, Inc.
80 Voice Road
Carle Place, N.Y. 11514

RE: The tariff classification of four textile Costumes from China

Dear Mr. August:

In your letter dated December 12, 1994 you requested a tariff classification ruling.

All of the costumes contain a basic textile "dress" with the necessary accessories to complete the outfit.

Item 9904z - Witch: black pointed hat, black dress

Item 9941 - Dominatrix: black and purple head covering, black dress

Item 9942 - Spider Lady: over the shoulder collar and cape, sequin and lace head piece, 2 nylon black fingerless "gloves" with an unfinished hole at a pointed edge for the middle finger to go through, black dress

Item 9944 - Vampiress: black dress with deep front and back v- shaped insert of mesh fabric at the neck

Each style will be retail packed in a cellophane bag with a colored cardboard insert showing a female dressed in the costume. The name of the style will be prominently displayed. There is a metal grommet at the top of the bag to allow it to be displayed on a rack.
Although the dresses in these sets are made of textile, they are of a flimsy nature and construction. The material is thin polyester jersey. Generally the bottom of the dresses have no hems. The dresses are not lined and have no darts or facings. The stitching is wide single stitch.

The applicable subheading for these four Costumes will be 9505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for "Festive, carnival or other entertainment articles,....:Other: Other: Other. The rate of duty will be free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: