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 > 2005 NY Rulings > NY L83437 - NY L83481 > NY L83457

Previous Ruling Next Ruling
NY L83457

April 26, 2005

CLA-2-95:RR:NC:SP:225 L83457


TARIFF NO.: 9505.90.6000; 6505.90.8015

Ms. Sara May
Dan Dee International Ltd.
7282 123rd Circle North
Largo, FL 33773

RE: The tariff classification of costumes from an unknown country.

Dear Ms. May:

In your letter dated undated but received on April 4, 2005, you requested a tariff classification ruling.

You submitted a sample and photograph of a “Devil Disposable Costume” and photographs of a “Scary Creature Disposable Costume” and a “Ghost Disposable Costume” identified as assortment number H559404RA. You indicate in your letter that all three costumes are exactly the same except for their color, the print on the front of the costumes, and whether they have attached tails or ears/horns on their headpieces. You also indicate that the construction of each costume is such that they are intended for one-time use and disposal afterwards. Each costume consists of a jumpsuit, detachable headpiece, and bag, with the jumpsuit imparting the essential character. Although the jumpsuit has well-made raglan sleeve styling and the “Devil” and “Creature” have tails, the jumpsuit has flimsy construction of the neck, flimsy elastic sewn directly to the arms and ankles, a flimsy hook and loop tab closure, and flimsy edges at the arms, ankles, and closure. The disposable headpieces are made of non-woven textile fabric. All three jumpsuits meet the flimsy, non-durable requirements for classification within Chapter 95 of the Harmonized Tariff Schedule. However, although packaged together, these three costumes are not considered sets for Customs’ purposes.

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) states that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 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.

The “Devil Disposable Costume”, “Scary Creature Disposable Costume”, and “Ghost Disposable Costume” identified as assortment number H559404RA are not considered to be sets for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. “Trick or Treat” bags are not considered parts of costumes. Therefore, the jumpsuits, headpieces, and bag must be classified separately.

Your sample is being returned as requested.

The applicable subheading for the costume of the “Devil Disposable Costume”, “Scary Creature Disposable Costume” and “Ghost Disposable Costume” 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.

The applicable subheading for the detachable headpiece of the “Devil Disposable Costume”, “Scary Creature Disposable Costume” and “Ghost Disposable Costume” will be 6505.90.8015, HTS, which provides for "Hat and other headgearOther: Of man-made fibers: Not in part of braid, Non-woven disposable headgear without peaks or visors." The rate of duty will be 18.7 cents/kg + 6.8% ad valorem.

We are unable to rule on the bag without a full description of the type of fabric and construction, the fiber content by generic name, and percent by weight of the exterior surface material. If you still wish a ruling on this item, please supply this requested information along with resubmitting a sample of the bag, your original ruling request, and the requested information. Additionally, please state the country of origin of the bag.

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: