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L884222005-11-02New YorkClassification

The tariff classification of costumes from China.

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

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-29 · Updates monthly

Summary

The tariff classification of costumes from China.

Ruling Text

NY L88422 November 2, 2005 CLA-2-95:RR:NC:SP:225 L88422 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 25, 2005, you requested a tariff classification ruling. You submitted photographs of costumes, which meet the flimsy, non-durable requirements for classification in Chapter 95. Style 02168/12168, Ballerina Pumpkin, is a textile costume that consists of a nylon and polyurethane knitted fabric bodysuit, a nylon knit mesh apron and a headpiece, with the bodysuit imparting the essential character. Although the bodysuit has a two-layer styling feature, it has flimsy construction of the neck and seams and raw edges at the arms and ankles. Style 02742/12742, Cheerleader, is a textile costume that consists of a polyester knit velveteen bodysuit, a nylon knit mesh apron with glitter, a headpiece and armlets, with the bodysuit imparting the essential character. Although the bodysuit has a two-layer styling feature, it has flimsy construction of the neck and seams and raw edges at the arms and ankles. Style 02743/12743, Ballerina Witch, is a textile costume that consists of a polyester knit velveteen bodysuit, a nylon knit mesh apron and a headpiece, with the bodysuit imparting the essential character. Although the bodysuit has a multi-layer styling feature, it has flimsy construction of the neck and seams and raw edges at the arms and ankles. Style 02746 A & B/12746 A & B, Bug Costume, are two styles of a textile costume that consists of a polyester knit bodysuit, a nylon knit mesh apron and a headpiece, with the bodysuit imparting the essential character. Although the bodysuit has a bust line styling feature, it has flimsy construction of the neck and seams and raw edges at the arms and ankles. The applicable subheading for Style 02168/12168, Ballerina Pumpkin, Style 02742/12742, Cheerleader, Style 02743/12743, Ballerina Witch, and Style 02746 A & B/12746 A & B, Bug 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. 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.