CLA-2-95:RR:NC:SP:225 L86389
Ms. Leah C. Navidad
Disguise, Inc.
11906 Tech Center Court
Poway, CA 92064
RE: The tariff classification of costumes from China.
Dear Ms. Navidad:
In your letter dated July 14, 2005, you requested a tariff classification ruling.
You submitted samples of the following textile costumes, which meet the flimsy, non-durable requirements and are being returned upon your request:
Style 1412, Harem Girl, is a pink and black textile costume made of 100% polyester with nylon sleeves that is designed for a child and consists of a top, pants and veil, with the top imparting the essential character. Although the top has well-made styling (front bust), well-made seams and a well-made embellishment (sequins), it has flimsy construction of the neck, thin elastic sewn directly to the fabric at the arms and top, a flimsy hook and loop tab closure, and visible overlock stitching at the closure.
Style 5499, Tigger Standard, is an orange, black-striped textile costume designed for a child that is made of 100% polyester and consists of a jumpsuit, hood and tail, with the jumpsuit imparting the essential character. Although the jumpsuit has well-made styling (raglan sleeves) and a well-made neck, it has flimsy construction of the seams, a flimsy hook and loop closure, and visible overlock stitching at the arms, ankles and closure.
Style 5651, Sportacus Standard, is a two-toned blue textile costume designed for a child that is made of 100% polyester and consists of a jumpsuit, hat and belt buckle, with the jumpsuit imparting the essential character. Although the jumpsuit has well made styling (collar), a well-made neck and a well-made embellishment (ribbon on sleeve), it has flimsy construction of the waist and seams, a flimsy hook and loop tab closure and visible overlock stitching at the arms, hem and closure.
Style 5892, Mr. Incredible Standard Adult, is a red, orange, yellow and black textile costume designed for an adult that is made of 100% polyester and consists of a jumpsuit, belt and eye mask, with the jumpsuit imparting the essential character. Although the jumpsuit has a well-made neck, it has flimsy construction of the waist and seams, a flimsy hook and loop tab closure, and visible overlock stitching at the arms, ankles and closure.
Style 5904, Mr. Incredible Standard Child, is a red, orange, yellow and black textile costume designed for a child that consists of a jumpsuit with an attached belt and an eye mask, with the jumpsuit imparting the essential character. Although the jumpsuit has a well-made neck, it has flimsy construction of the waist and seams, a flimsy hook and loop tab closure, and visible overlock stitching at the arms, ankles and closure.
The applicable subheading for style 1412, Harem Girl, style 5499, Tigger Standard, style 5651, Sportacus Standard, style 5892, Mr. Incredible Standard Adult, and style 5904, Mr. Incredible Standard Child, 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,
National Commodity
Specialist Division