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 L87863 - NY L87908 > NY L87878

Previous Ruling Next Ruling
NY L87878




November 4, 2005

CLA-2-95:RR:NC:SP:225 L87878

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Randy Williams
Seasons USA, Inc.
18644 E. Powers Lane
Aurora, CO 80015

RE: The tariff classification of costumes from China.

Dear Mr. Williams:

In your letter dated October 27, 2005, you requested a tariff classification ruling.

You submitted photographs of the following costumes, which meet the flimsy, non-durable requirements for classification within Chapter 95.

Style 02390/12390/81390/82390/89390, Senorita, is a textile costume that consists of a polyester woven satin dress with trim, a belt made of polyester woven satin with trim and a headpiece, with the dress imparting the essential character. Although the dress has two styling features and two well-made embellishments, it has flimsy construction and all edges are flimsy.

Style 02507/12507/81507/82507/89507, Uncle Sam, is a textile costume that consists of a polyester knit velveteen jacket, a polyester knit fabric hat, a pair of pants made of polyester knit fabric, a fake beard and bowtie, with the jacket imparting the essential character. The jacket has flimsy construction and all edges are flimsy.

Style 81359/82359/89359, Mad Science, is a textile costume that consists of a jacket made of polyester woven fabric with a bowtie. Although the jacket has a styling feature (pocket) and well-made construction of the neck and inside seams, it has flimsy construction of the waist and all edges are flimsy.

Style 81546/82546/89546, Doctor Dan, is a textile costume that consists of a hat, mask, top and pants that are all made of polyester and cotton, with the top imparting the essential character. Although the top has a styling feature (pocket), it is has flimsy construction and all edges are flimsy.

Style 81897/82897/89897, Happy Clown, is a textile costume that is made of polyester knit fabric. Although it has one well-made sewn embellishment, the costume has flimsy construction and all edges are flimsy.

The applicable subheading for style 02390/12390/81390/82390/89390, Senorita, style 02507/12507/81507/82507/89507, Uncle Sam, style 81359/82359/89359, Mad Science, style 81546/82546/89546, Doctor Dan, and style 81897/82897/89897, 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: