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 > 1999 NY Rulings > NY E84251 - NY E84299 > NY E84291

Previous Ruling Next Ruling



July 30, 1999

CLA-2-95:RR:NC:SP:225 E84291

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of costume skirts from China

Dear Mr. Hoffacker:

In your letter dated June 30, 1999, received in this office on July 1, 1999, you requested a tariff classification ruling on behalf of Consolidated Stores, Inc.

You have submitted three samples and a photograph of dress-up style skirts for children. Item number 88010, “Sequin Splendor Short Skirt,” represents an assortment of four textile skirts designed for use in dress-up or as a costume. All the skirts are made of 100% nylon material. We have labeled your products A, B, C & D for identification purposes.

Style A is a silver sequin fabric skirt with raw cut edges all around. A one-inch wide strip of the same fabric is gathered at the waist and sewn to the skirt, together with a thin elastic, via single stitching.

Style B is a purple sequin fabric skirt with raw cut edges all around. It has a one-inch wide strip of similar fabric (in contrasting color) that is gathered at the waist and sewn to the skirt, together with a thin elastic, via single stitching.

Style C is identical to style B in construction but is pink in color.

Style D is a shimmering pink colored skirt that has a one inch wide strip of sequin fabric in a contrasting color, gathered at the waist, together with a thin elastic and sewn via single stitching.

Each skirt is imported on a plastic hanger that is tagged with a card that reads “Sequin Splendor, Dress Up Skirt” and “For Ages Over 3”. The card also contains a picture of an ornately dressed young girl in similar attire.

The skirts contain no elaborate styling features and are considered to be of flimsy or non-durable construction. These items will qualify for classification within Chapter 95.

The applicable subheading for assortment #88010, styles A, B, C and D described above, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), 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.

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 Alice J. Wong at 212-637-7028.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: