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 > 2008 NY Rulings > NY N024764 - NY N024842 > NY N024826

Previous Ruling Next Ruling
NY N024826




March 20, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Luz Guzman
Disguise, Inc.,
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of styles 6572, Galleria (Child), 6784, Alexa (Child), 6914, Abby Cadabby (Toddler and Infant), 6915, Abby Cadabby (Toddler and Infant), and styles 6671 and 6681, Hannah (Child), and style 7199 and 7200, Hannah with Wig (Child), from China

Dear Ms. Guzman:

In your letter dated March 6, 2008, you requested a tariff classification ruling on the following flimsy costumes which is being returned upon your request.

Style 6572, Galleria (Child), is a flimsy textile costume comprised of a dress. Although the dress has a well-made neck, a well-made collar edge and two well-made embellishments, it has a loose single straight stitched waist, loose overlock stitched seams, thin elastics, a flimsy hook and loop tab closure, and raw or overlock stitched edges at the arms, bottom, closure and collar.

Style 6784, Alexa (Child), is a flimsy textile costume comprised of a dress. The dress is overwhelmingly flimsy, with a loose overlock stitched neck and seams, a loose single straight stitched waist, a flimsy hook and loop tab closure, thin elastics and raw or overlock stitched edges at the arms, three bottom layers and the closure.

Style 6914, Abby Cadabby (Toddler and Infant), are two designs of a flimsy textile costume set that consist of a dress, wings and pom poms, with the dress imparting the essential character. Although the dress has a styling feature, a well-made neck and a well-made embellishment, it has a loose single straight stitched waist, loose overlock stitched seams, a flimsy hook and loop tab closure, and raw or overlock stitched edges at the arms, two bottom layers and the closure.

Style 6915, Abby Cadabby (Toddler and Infant), is a flimsy textile costume set that consist of a dress, wings, a headband and a wand, with the dress imparting the essential character. Although the dress has a styling feature, a well-made neck and a well-made embellishment, it has a loose single straight stitched waist, loose overlock stitched seams, a flimsy hook and loop tab closure, and raw or overlock stitched edges at the arms, two bottom layers and the closure.

Style 6671 and 6681, Hannah (Child), and style 7199 and 7200, Hannah with Wig (Child), are four styles of a flimsy textile costume set that consist of a top, a skirt and various accessories, with the top imparting the essential character. Although the top has a styling feature, it has a loose overlock stitched neck and seams and raw or overlock stitched edges at the arms and bottom.

The applicable subheading for styles 6572, Galleria (Child), 6784, Alexa (Child), 6914, Abby Cadabby (Toddler and Infant), 6915, Abby Cadabby (Toddler and Infant), and styles 6671 and 6681, Hannah (Child), and style 7199 and 7200, Hannah with Wig (Child), 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: