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 K86471 - NY K86534 > NY K86492

Previous Ruling Next Ruling
NY K86492




June 3, 2004
CLA-2-95:RR:NC:SP:225 K86492

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Pat Beals
Teetot & Co., Inc.
190 East Crowther Ave., Suite D
Placentia, CA 92870-5649

RE: The tariff classification a Textile Costume from China

Dear Ms. Beals:

In your letter dated May 21, 2004 you requested a tariff classification ruling.

The item is called Tap Dance Set, style numbers 41-420S & 41-420M. It consists of a Tuxedo Jacket top, a pair of Tap pants, a velvet top hat, lace ruffles for the wrists and a dance cane packaged in a plain poly bag or cardboard box. The Jacket is the essential character of this set. Although there are two styling features, the elaborate front and the two layers in the back, all the finishing touches meet the requirements of flimsy.

Your sample is returned as requested.

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

The applicable subheading for Items 41-420S & 41-420M - Tap Dance Set 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 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: