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 M86715 - NY M86768 > NY M86745

Previous Ruling Next Ruling
NY M86745




September 29, 2006

CLA-2-95:RR:NC:SP:225 M86745

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Frank Gomez
World Exchange, Inc.
8840 Bellanca Avenue
Los Angeles, CA 90045

RE: The tariff classification of costumes from Hong Kong.

Dear Mr. Gomez:

In your letter dated September 10, 2006, on behalf of your client, California Costumes, Inc., you requested a tariff classification ruling.

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

Item M00214, Phantom Robe, is a textile costume set that consists of a polyester robe, a hood and a waist tie, with the robe imparting the essential character. Although the top has drape styling and a well-made hanger loop embellishment, it has a flimsy neck and seams, a flimsy string tie closure and flimsy edges at the arms, bottom, closure and drape.

Item M00217 (Child), M00700 (Adult), Spider Robe, is a textile costume comprised of a polyester hooded robe. Although the robe has a well-made hanger loop embellishment and sewn-on belt embellishments, it has a flimsy neck and seams and flimsy edges at the arms, bottom and hood.

Item M00210, Devil Boy, is a textile costume set that consists of a top, pants and a cape, with the cape imparting the essential character. Although the cape has a well-made neck, it has flimsy seams, a flimsy string tie closure and flimsy edges at the bottom and closure.

Item M00235, Pirate Boy, is a textile costume set that consists of a top, pants, an eye patch, a belt, a cuff and a headband, with the top imparting the essential character. Although the top has raglan sleeves and a well-made hanger loop embellishment, it has a flimsy neck and seams and flimsy edges at the arms and bottom.

The applicable subheading for item M00214, Phantom Robe, item M00217 (Child), M00700 (Adult), Spider Robe, item M00210, Devil Boy, and item M00235, Pirate Boy, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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 item M00212, Ninja Master, without the correct sample. Should you still wish a ruling on this costume, please submit the correct costume sample along with the material 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: