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 L85162 - NY L85203 > NY L85202

Previous Ruling Next Ruling
NY L85202




June 2, 2005

CLA-2-95:RR:NC:SP:225 L85202

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Michael De Jong
Small Miracles Inc.
1034½ Lake Street, Suite 204
Oak Park, IL 60301

RE: The tariff classification of costumes from China.

Dear Mr. De Jong:

In your letter dated May 19, 2005, you requested a tariff classification ruling.

You submitted samples of the following costumes, which meet the flimsy, non-durable requirements for classification within Chapter 95 and are being returned upon your request:

Style 40130, Cowgirl, is a textile costume that consists of a pink vest, a well-made pink skirt (well-made construction of the waist and seams and a well-made hem) and a 100% polyester white hat. The polyester vest imparts the essential character of the set and has well-made construction of the seams and a well-made embellishment. However, it has flimsy construction of the neck, and visible overlock stitching at all edges.

Style 40120, Cowboy, is a textile costume that consists of a brown vest, a white hat and well-made brown chaps (well-made construction of the waist and seams and a well-made embellishment). The polyester vest imparts the essential character of the set and has well-made construction of the seams and a well-made embellishment. However, it has flimsy construction of the neck, a flimsy embellishment, and visible overlock stitching at all edges.

The applicable subheading for style 40130, Cowgirl, and style 40120, Cowboy, 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: