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 L82990 - NY L83043 > NY L83039

Previous Ruling Next Ruling
NY L83039




April 8, 2005

CLA-2-95:RR:NC:SP:225 L83039

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Ken August
Fun World
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of Textile Costumes from China

Dear Mr. August:

In your letter dated March 16, 2005 you requested a tariff classification ruling.

Items 5077 and 5077H, Adult Shimmer Witch, consists of a coat, a dress, a witch hat, and a belt. The dress is well made. The coat, which is the essential character of the costume, has one styling feature. However, the remaining construction and finishing touches are flimsy.

Items 5888 & 5888H, Child Shimmer Witch, are the same as above but sized for a child. Items 5760 and 5760H, Plus Size Shimmer Witch, are the same as 5077 and 5077H above but sized to fit plus size adults. The coat of each of these sets meets the flimsy and non-durable requirements for classification within Heading 9505.

Items 5099 and 5099H, Adult Hollywood Movie Star, consists of a satin halter dress and a blond wig. The dress is unlined with one styling feature, two well-made construction features and a well-made embellishment. The remaining construction and all the finishing touches are flimsy. The dress of this set meets the flimsy and non-durable requirements for classification within Heading 9505.

Your sample is being returned as requested.

The applicable subheading for Items 5077, 5077H, 5888, 5888H, 5077, 5077H 5099 and 5099H 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: