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 > 2005 NY Rulings > NY L82270 - NY L82325 > NY L82278

Previous Ruling Next Ruling
NY L82278




February 18, 2005

CLA-2-95:RR:NC:SP:225 L82278

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000; 6104.43.2020; 6204.53.3020; 6211.43.0091

Ms. Leah C. Navidad
Disguise, Inc.
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of costumes from China.

Dear Ms. Navidad:

In your letter dated January 12, 2005, you requested a tariff classification ruling.

You submitted the following samples, which are being returned upon your request.

Style number 1955, Boodle Bones, is a costume that consists of a dress, black wig, and black textile belt. The dress imparts the essential character and is comprised of a polyester black and white horizontally striped polyester bodice, a black polyester skirt, a black polyester and rayon underskirt. Although the dress has well-made styling (multiple layers), it has flimsy construction (overlock stitching) at the neck, flimsy construction at the waist (thin elastic), a flimsy hook and loop tab closure, and visible raw edges at the arms and bottom hem. The dress is imprinted with the image of a dog on a leash that is half poodle, half skeleton, and qualifies as a flimsy, non-durable costume of Chapter 95 of the Harmonized Tariff Schedule (HTS).

Style 2358, Deluxe Princess Fairy, is a polyester costume that consists of a dress (which imparts the essential character), overskirt, wings, and a tiara. The pink dress has well-made styling features (raglan sleeves and multiple layers), well-made construction (seams), embellishments (textile bow), and is considered a well-made costume of Chapter 61, HTS. The overskirt is a woven knit skirt classified in Chapter 62, HTS.

Style 2359, Deluxe Sorceress Fairy, is a polyester costume that consists of a dress, apron and wings, with the dress imparting the essential character. The dress is considered well-made of Chapter 61, HTS, with well-made sleeves, neck, seams, and a lacy collar. The apron is classified in Chapter 62, HTS.

Style 5924J-FE, Spider Girl (Child), is a polyester costume that consists of a red and blue jumpsuit and a red eye mask. The jumpsuit imparts the essential character and is decorated with the image of a spider and spider webs. The jumpsuit has flimsy construction at the neck (overlock stitching), flimsy construction at the waist, seams constructed with loose stitching, and visible overlock stitching at the arms and ankles. This costume meets the flimsy, non-durable requirements for classification within Chapter 95, HTS.

Style 5924-FE, Spider Girl (Adult), is the large version of the above described costume and also meets the flimsy, non-durable requirements for classification within Chapter 95, HTS.

The applicable subheading for style number 1955, Boodle Boones, style number 5924J-FE, Spider Girl (Child), and style number 5924-FE, Spider Girl (Adult), 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.

 The applicable subheading for the dress of style 2358, Deluxe Princess Fairy, and style 2359, Deluxe Sorceress Fairy, will be 6104.43.2020, HTS, which provides for "Women’s or girls’Dresses: Other, Girls’." The rate of duty will be 16% ad valorem. The dress falls within textile category designation 636.

The applicable subheading for the woven overskirt of style 2358, Deluxe Princess Fairy, will be 6204.53.3020, HTS, which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Skirts and divided skirts: Of synthetic fibers: OtherGirls.” The rate of duty will be 16% ad valorem. The polyester woven skirt falls within textile category designation 642.

The applicable subheading for the apron of style 2359, Deluxe Sorceress Fairy, will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTS), which provides for "Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other." The rate of duty will be 16% ad valorem. The apron fall within textile category designation 659

Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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: