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 > 2006 NY Rulings > NY M81473 - NY M81520 > NY M81514

Previous Ruling Next Ruling
NY M81514




March 28, 2006

CLA-2-95:RR:NC:SP:225 M81514

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Darla J. Perry
Pony Express Creations, Inc.
9350 Trade Place, Suite C
San Diego, CA 92126

RE: The tariff classification of costumes from China and Hong Kong and Vietnam.

Dear Ms. Perry:

In your letter dated March 15, 2006, you requested a tariff classification ruling.

You have requested rulings on the following textile costumes, which meet the flimsy, non-durable requirements for classification within Chapter 95.

Style number 300759, Dark Mermaid (Adult), is a textile costume that consists of a skirt and halter top, with the skirt imparting the essential character. Although the skirt has two styling features (gathering and ruffles), it has flimsy construction of the waist and seams and flimsy edges at the hem and top.

Style number 300790, Convict Guy (Adult), is a textile costume that consists of a shirt, a pair of pants, handcuffs and tattoos, with the shirt imparting the essential character. The shirt has flimsy construction of the neck and seams and flimsy edges at the arms and hem.

Style number 300771, Saloon Girl (Adult), is a textile costume that consists of a dress, an apron and a hairclip, with the dress imparting the essential character. Although the dress has two styling features (ruffles and a bustline), a well-made neck and well-made edges at the arms, it has flimsy construction of the waist and seams, a flimsy hook and loop tab closure and flimsy edges at the hem and closure.

Style number 350430, Economy Swat (Child), is a textile costume that consists of a shirt, vest and a pair of pants, with the vest imparting the essential character. Although the vest has a styling feature (pockets), it has flimsy construction of the neck and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, hem and closure.

The applicable subheading for style number 300759, Dark Mermaid (Adult), style number 300790, Convict Guy (Adult), style number 300771, Saloon Girl (Adult), and style number 350430, Economy Swat (Child), will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTUS), 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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”).

We are unable to rule on style number 300752, Devious Devil (Adult) without the correct sample of the costume. Should you still wish a ruling on this costume, please submit the correct sample of this costume along with the paper work that we have returned to you.

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: