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 > 2004 NY Rulings > NY K89690 - NY K89738 > NY K89715

Previous Ruling Next Ruling
NY K89715

September 27, 2004
CLA-2-95:RR:NC:SP:225 K89715


TARIFF NO.: 9505.90.6000

Mr. Craig McCarville
Frenzy Toys Ltd.
3060 Lee Place
Bellmore, NY 11710

RE: The tariff classification of a flimsy costume from Hong Kong.

Dear Mr. McCarville:

In your letter dated September 16, 2004, you requested a tariff classification ruling.

You submitted a sample of a Pop Star Costume Set identified as item number 319964R. The set consists of a halter-style faux sequin flimsy purple dress, faux microphone, plastic shoes, wig, eyeglasses and plastic jewelry. The dress is made of knit polyester with flimsy ¼” elastics and a hook and loop flimsy closure at the neck. All of the articles in the set work together as a pop star costume for a child.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the Pop Star Costume Set to be a set for tariff classification purposes, with the essential character imparted by the flimsy dress.

Your sample is being returned as requested.

The applicable subheading for the Pop Star Costume Set identified as item number 319964R will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), 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.

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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: