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 N008529 - NY N008599 > NY N008559

Previous Ruling Next Ruling
NY N008559




March 23, 2007

CLA-2-95:RR:N2:225

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Helena M. Cooper
FunWorld
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of flimsy costumes from China.

Dear Ms. Cooper:

In your letter dated March 16, 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.

Style 117824 (Adult Standard Size)/117825 (Adult Plus Size), Swash Buckler, is a textile costume that consists of a cotton shirt, polyester vest, polyester pants and a woven polyester sash, with the vest imparting the essential character. Although the vest has a styling feature and three well-made embellishments, it has a flimsy neck and waist and flimsy edges at the arms, bottom, closure and styling feature.

Style 104172 (Child Size), Economy Astronaut, is a textile costume that consists of a polyester jumpsuit, a polyester strap and a polyester hat, with the jumpsuit imparting the essential character. Although the jumpsuit has two styling features, it has a flimsy neck and waist, flimsy elastic at the ankles and flimsy edges at the arms, ankles, closure and styling feature.

Style 90933 (Adult Size), Way-High Patrol Kit, is a textile costume that consists of a polyester shirt and a polyester hat with attached dreadlock hair, with the shirt imparting the essential character. Although the shirt has a styling feature, a well-made neck and three well-made embellishments, it has flimsy seams, a flimsy hook and loop closure and flimsy edges at the arms, bottom, closure and styling feature.

Style 119044 (Adult Size), Pink Fairy, is a textile costume that consists of a dress made of knit polyester and woven polyester, a polyester overskirt, polyester sleeves and wings, with the dress imparting the essential character. Although the dress has three styling features and two embellishments, it has a flimsy neck, waist and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, bottom and closure.

Style 119054 (Adult Size), Angelic Dreamer, is a textile costume that consists of a dress made of knit polyester and woven polyester, a polyester overskirt, polyester sleeves and wings, with the dress imparting the essential character. Although the dress has three styling features, a well-made edge at one styling feature and a well-made embellishment, it has a flimsy neck, waist and seams, a flimsy hook and loop tab closure and flimsy edges at the arms, bottom and closure.

 The applicable subheading for style 117824 (Adult Standard Size)/117825 (Adult Plus Size), Swash Buckler, style 104172 (Child Size), Economy Astronaut, style 90933 (Adult Size), Way-High Patrol Kit, style 119044 (Adult Size), Pink Fairy, style 119054 (Adult Size), Angelic Dreamer, and 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: