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 > 2004 NY Rulings > NY K84607 - NY K84661 > NY K84637

Previous Ruling Next Ruling
NY K84637




April 15, 2004
CLA-2-95:RR:NC:SP:225 K84637

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Anna Maria Salas Rogalski
Disguise™ Inc.
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of a “Spider-Man 2 Movie Standard Costume” from China.

Dear Ms. Salas Rogalski:

In your letter dated February 20, 2004, and received on April 5, 2004, you requested a tariff classification ruling.

You submitted a sample of a size MA (2-4) “Spider-Man 2 Movie Standard Costume” identified as style number 5931. The item is a costume intended for use by a child for the Halloween holiday, and consists of a child-size jumpsuit, fabric eye mask, and cappet (small cap) made of 100% polyester. The jumpsuit is colored red and blue with a spider web design. The cappet is red with a spider web design. The eye mask is red and gray and outlined in black, with an elastic tie. Although the jumpsuit has a styling feature (drop waist) and well-made construction at the neck, it has flimsy construction at the waist, a flimsy closure, and raw edges at the arms and ankles.

This costume meets the flimsy and non-durable requirements for classification within Heading 9505.

Your sample is being returned as requested.

The applicable subheading for the size MA (2-4) “Spider-Man 2 Movie Standard Costume” identified as style number 5931 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 Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: