U.S. Customs and Border Protection
Securing America's Borders
Securing America's Borders
N092000: The tariff classification of a Child Sized Brain Dead Costume Set from China.
Ruling Date: Jan 26, 2010
N092000
January 26, 2010
CLA-2-95 OT:RR:NC:N4:425
CATEGORY: Classification
TARIFF NO.: 9505.90.6000
Ms. Kim Benedetto
Seasons USA, Inc.
3434 Heather Lane
Wantagh, NY 11793
RE: The tariff classification of a Child Sized Brain Dead Costume Set from China.
Dear Ms. Benedetto:
In your letter dated November 18, 2009, but received January 25, 2010, you requested a tariff classification ruling.
You submitted a sample of a Child Sized Brain Dead Costume Set identified as style CS10-0059, which consists of a polyester non-woven fabric top, polyester and cotton woven fabric pants, a PVC head piece with an exposed light-up brain, and a chest piece. GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods "shall be classified as if they consisted of the material or component which gives them their essential character." In this case, the top imparts the essential character. The top is decorated with a heat transfer rib cage and red stitches on the chest, has a raw neck, tight seams, a hook and loop tab closure and raw edges at the arms, hem and closure.
The sample is being returned upon your request.
The applicable subheading for the Child Sized Brain Dead Costume Set identified as style CS10-0059 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
National Commodity Specialist Division
January 26, 2010
CLA-2-95 OT:RR:NC:N4:425
CATEGORY: Classification
TARIFF NO.: 9505.90.6000
Ms. Kim Benedetto
Seasons USA, Inc.
3434 Heather Lane
Wantagh, NY 11793
RE: The tariff classification of a Child Sized Brain Dead Costume Set from China.
Dear Ms. Benedetto:
In your letter dated November 18, 2009, but received January 25, 2010, you requested a tariff classification ruling.
You submitted a sample of a Child Sized Brain Dead Costume Set identified as style CS10-0059, which consists of a polyester non-woven fabric top, polyester and cotton woven fabric pants, a PVC head piece with an exposed light-up brain, and a chest piece. GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods "shall be classified as if they consisted of the material or component which gives them their essential character." In this case, the top imparts the essential character. The top is decorated with a heat transfer rib cage and red stitches on the chest, has a raw neck, tight seams, a hook and loop tab closure and raw edges at the arms, hem and closure.
The sample is being returned upon your request.
The applicable subheading for the Child Sized Brain Dead Costume Set identified as style CS10-0059 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
National Commodity Specialist Division