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 L85014 - NY L85056 > NY L85033

Previous Ruling Next Ruling
NY L85033




May 25, 2005

CLA-2-95:RR:NC:SP:225 L85033

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Bonnie Kerr-Gagnon
Pony Express Creations, Inc.
9350 Trade Place, Suite C
San Diego, CA 92126

RE: The tariff classification of costumes from China or Hong Kong or Vietnam.

Dear Ms. Kerr-Gagnon:

In your letter dated May 11, 2005, you requested a tariff classification ruling.

You submitted samples of the following costumes, which are being returned upon your request:

Style 300634, Lace-Up Witch, is a textile costume that consists of a black jacket with red laces, a red skirt and a black witch hat with red lace on its cone, with the jacket imparting the essential character. The jacket has two well-made styling features (bust line and sleeves) and one well-made embellishment (rick rack in front). However, the jacket has flimsy construction of the neck and seams, and visible overlock stitching at the arms, hem and closure. The costume meets the flimsy, non-durable requirements of Chapter 95.

Style 300727, Trendy Tattered Witch Blouse, is a textile knit black top that is unlined with mesh at the wrists and waist, and has an attached belt. The top has one well-made embellishment (belt), but flimsy construction of the neck and seams, and visible overlock stitching at the arms and hem. The top meets the flimsy, non-durable requirements of Chapter 95.

Style 300690, Whimsical Witch, is a textile costume that consists of a black jacket with orange laces, an orange and white dress, and a black witch hat with orange ribbon around the base of the cone. The dress imparts the essential character and has one well-made styling feature and well-made construction of the waist. However, the dress has flimsy construction of the neck and seams, and visible overlock stitching at the arms and hem. The costume meets the flimsy, non-durable requirements of Chapter 95.

The applicable subheading for style 300634, Lace-Up Witch, style 300727, Trendy Tattered Witch Blouse, and style 300690, Whimsical Witch, 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.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: