Base
L878792005-11-04New YorkClassification

The tariff classification of costumes from China.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

9505.90.6000

$67.6M monthly imports

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Court Cases

9 cases

CIT & Federal Circuit

Ruling Age

20 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-01 · Updates monthly

Summary

The tariff classification of costumes from China.

Ruling Text

NY L87879 November 4, 2005 CLA-2-95:RR:NC:SP:225 L87879 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Randy Williams Seasons USA, Inc. 18644 E. Powers Lane Aurora, CO 80015 RE: The tariff classification of costumes from China. Dear Mr. Williams: In your letter dated October 27, 2005, you requested a tariff classification ruling. You submitted photographs of the following costumes, which meet the flimsy, non-durable requirements for classification within Chapter 95. Style 02201/12201, Midnight Diva, is a textile costume that consists of a dress made of polyester knit fabric with sequin trim and sparkles, a necklace and armlets made of polyester woven fabric and a headpiece made of polyester woven fabric, with the dress imparting the essential character. Although the dress has two well-made embellishments, the dress has flimsy construction and all edges are flimsy. Style 02202/12202, Orange Spice Diva, is a textile costume that consists of a dress made of polyester knit fabric with sparkles, a hat made of polyester knit fabric with sparkles and armlets made of polyester web, with the dress imparting the essential character. Although the dress has a styling feature (belt), it has flimsy construction and all edges are flimsy. Style 02203/12203, Pop Star Diva, is a textile costume that consists of a dress and hat made of polyester knit fabric with sparkles and a polyester knit fabric belt, with the dress imparting the essential character. Although the dress has a styling feature (two layers), it has flimsy construction and all edges are flimsy. Style 02503/12503/81503/82503/89503, Rock Diva, is a textile costume that consists of a top made of polyester knit fabric and polyester knit plush, a skirt made of polyester knit velveteen with trim and a neckpiece, with the top imparting the essential character. Although the top has a styling feature (raglan sleeves), it has flimsy construction and all edges are flimsy. Style 02504/12504/81504/82504/89504, Pink Diva, is a textile costume that consists of a top that is made of polyester knit fabric with mesh trim and a skirt that is made of polyester woven fabric with trim, with the top imparting the essential character. The top has flimsy construction and all edges are flimsy. The applicable subheading for style 02201/12201, Midnight Diva, style 02202/12202, Orange Spice Diva, style 02203/12203 Pop Star Diva, style 02503/12503/81503/82503/89503, Rock Diva, and style 02504/12504/81504/82504/89504, Pink Diva, 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. 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 Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

Related Rulings for HTS 9505.90.60.00

Other CBP classification decisions referencing the same tariff code.