U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-19 · Updates real-time
The tariff classification of costumes from China.
NY L88456 November 2, 2005 CLA-2-95:RR:NC:SP:225 L88456 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 02158/12158, Deluxe Wizard, is a textile costume that consists of a polyester knit velveteen robe and a polyester knit velveteen hat, with the robe imparting the essential character. The robe is made of flimsy construction and all edges are raw. Style 02191/12191, Demon, is a textile costume that consists of a polyester knit velveteen robe and a headpiece, with the robe imparting the essential character. The robe is made of flimsy construction and all edges are raw. Style 02606/12606, Devil Robe, is a textile costume that consists of a polyester knit fabric robe, a polyester knit hood and a polyester knit belt, with the robe imparting the essential character. The robe is made of flimsy construction and all edges are raw. Style 02609/12609, Bone the Skeleton, is a textile costume that consists of a polyester knit hood, a polyester and cotton woven fabric top and polyester and cotton woven fabric pants, with the top imparting the essential character. The top is made of flimsy construction and all edges are raw. Style 02611/12611, Dungeon Master, is a textile costume that consists of a robe and hood made of polyester and woven cotton fabric and a belt made of cotton with trim, with the robe imparting the essential character. The robe is made of flimsy construction and all edges are raw. The applicable subheading for style 02158/12158, Deluxe Wizard, style 02191/12191, Demon, style 02606/12606, Devil Robe, style 02609/12609, Bone the Skeleton, style 02611/12611, Dungeon Master, 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
Other CBP classification decisions referencing the same tariff code.