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 > 2007 NY Rulings > NY N007179 - NY N007230 > NY N007217

Previous Ruling Next Ruling
NY N007217





February 23, 2007

CLA-2-95:RR:NC:N2:225

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Ken August
FunWorld
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of costumes from China.

Dear Mr. August:

In your letter dated February 13, 2007, you requested a tariff classification ruling.

You have requested a ruling on the following costumes, which meet the flimsy, non-durable requirements for classification within Chapter 95, and are being returned, upon your request.

Skeleton Zombie is a textile costume set that consists of a shirt, pants, gloves and a mask, with the shirt imparting the essential character. Although the shirt has three styling features, it has a flimsy neck and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, bottom and closure. The costume will be imported in the following styles: 1663, teen, packaged in a polybag with a printed insert. 16630H, teen, packaged on a hanger with a printed insert. 5455, adult, packaged in a polybag with a printed insert. 5455H, adult, packaged on a hanger with a printed insert. 5919, child, packaged in a polybag with a printed insert. 5919H, child, packaged on a hanger with a printed insert.

Stitch Witch is a textile costume set that consists of a dress, a belt and a witch hat, with the dress imparting the essential character. Although the dress has three styling features and a well-made neck, it has a flimsy waist and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, bottom and closure. The costume will be imported in the following styles: 5135, adult, packaged in a polybag with a printed insert. 5135H, adult, packaged on a hanger with a printed insert. 5701, plus size adult, packaged in a polybag with a printed insert. 5701H, plus size adult, packaged on a hanger with a printed insert. 5988, child, packaged in a polybag with a printed insert. 5988H, child, packaged on a hanger with a printed insert.

Retired Tooters is a textile costume set that consists of a tee shirt that only covers the upper half of the body, an undershirt with attached stuffed drooping breasts that are visible below the bottom of the tee shirt and a pair of shorts, with the undershirt imparting the essential character. Although the undershirt has two styling features and well-made edges at the breasts, it has flimsy construction of the neck and seams and flimsy edges at the arms and flimsy inner edges at the bottom. The costume will be imported in the following styles: 5479, packaged in a polybag with a printed insert. 5479H, packaged on a hanger with a printed insert.

Exotic Belly Dancer is a textile costume set that consists of a halter top, a skirt, a belt and a choker, with the halter top imparting the essential character. Although the halter top shoulder veil styling and two well-made embellishments, it has a flimsy neck and seams, flimsy thin elastics at the bottom, a flimsy hook and loop tab closure and flimsy edges at the arms, bottom, closure and veil. The costume will be imported in the following styles: 1698, teen, packaged in a polybag with a printed insert. 1698H, teen, packaged on a hanger with a printed insert. 5066, adult, packaged in a polybag with a printed insert. 5066H, adult, packaged on a hanger with a printed insert. 5886, child, packaged in a polybag with a printed insert. 5886H, child, packaged on a hanger with a printed insert.

Style 5478, Adult Funky Chicken is a textile costume set that consists of a jumpsuit, a chicken head mask, leggings and fake hands and feet, with the jumpsuit imparting the essential character. Although the jumpsuit has arm flap styling and a well-made closure strip, it has a flimsy neck and seams and a flimsy closure edge.     

The applicable subheading for the Skeleton Zombie, Stitch Witch, Retired Tooters and Exotic Belly Dancer in the styles describe above and style 5478, Adult Funky Chicken, 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”).

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 Wayne Kessler at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: