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 L87659 - NY L87710 > NY L87672

Previous Ruling Next Ruling
NY L87672




September 27, 2005

CLA-2-95:RR:NC:SP:225 L87672

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Lane Fragomeli
The Paper Magic Group
1107 Broadway, Suite 1414
New York, NY 10010

RE: The tariff classification of costumes from China.

Dear Mr. Fragomeli:

In your letter dated September 6, 2005, you requested a tariff classification ruling.

You submitted the following costumes, which meet the flimsy, non-durable requirements of Chapter 95 and are being returned upon your request.

Item numbers 6808534, 6808535 and 6808536, Autumn Witch, are three styles of a textile costume set that consists of a dress, a top skirt, a cone-shaped hat, sleeves, with the dress imparting the essential character. Although the dress has well-made construction of the waist and seams, it has flimsy construction of the neck, a hook and loop tab closure and visible overlock stitching at the arms, closure and hem.

Item numbers 6808509, 6808510 and 6808511, Shadow Bandit, are three styles of a textile costume set that consists of a shirt, a pair of flimsy pants, boot covers, a flimsy cape and a mask, with the shirt imparting the essential character. Although the shirt has a well-made two layer collar styling feature, well-made construction of the neck, well-made grommets and a well-made emblem embellishment, it has flimsy construction of the seams, flimsy thin elastic sewn directly to the arms, and visible overlock stitching at the arms, closure, collar edge and hem.

Item numbers 6808522, 6808523 and 6808524, Grim Reaper, are three styles of a textile costume set that consists of are three styles of a textile costume set that consists of a robe, gloves and a mask, with the robe imparting the essential character. Although the robe has two well-made styling features, it has flimsy construction of the neck and seams, a flimsy hook and loop tab closure and visible overlock stitching at the arms, closure and hem.

Item numbers 6804186, 6804187 and 6804188, Outlaw, are three styles of a textile costume set that consists of a coat, a capelet, a hat, a bandanna and a belt, with the coat imparting the essential character. Although the coat has two styling features (arm strap and a two-layer collar), well-made construction of the neck and a well-made embellishment (buckle), it has flimsy construction of the seams, a hook and loop tab closure, and visible overlock stitching at the arms, closure and hem.

Item numbers, 6808629, 6808630 and 6808631, Ninja Warrior, 6808626, 6808627 and 6808628, Samurai Warrior, and 6808632, 6808633 and 6808634, Barbarian Warrior, are nine styles of a textile costume set that consists of a shirt, cuffs, boot covers, chest guard, shoulder guards and a helmet, with the shirt imparting the essential character. The shirt has visible overlock stitching at the neck, a flimsy hook and loop tab closure, and raw edges at the arms and hem.

The applicable subheading for item numbers 6808534, 6808535 and 6808536, Autumn Witch, item numbers 6808509, 6808510 and 6808511, Shadow Bandit, item numbers 6808522, 6808523 and 6808524, Grim Reaper, item numbers 6804186, 6804187 and 6804188, Outlaw, item numbers, 6808629, 6808630 and 6808631, Ninja Warrior, 6808626, 6808627 and 6808628, Samurai Warrior, and 6808632, 6808633 and 6808634, Barbarian Warrior, 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.

Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on “For Business” and then on “Textile, Wool, Fur”).

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: