Base
L885522005-11-04New 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 L88552 November 4, 2005 CLA-2-95:RR:NC:SP:225 L88552 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 November 1, 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 02389/12389, Glamour Witch, is a textile costume that consists of a polyester knit fabric top, a polyester knit velveteen skirt with plush trim and a polyester knit velveteen hat, with the top imparting the essential character. The top has flimsy construction and all edges are flimsy. Style 02392/12392, Black Witch, is a textile costume that consists of a dress and a hat made of polyester knit fabric, with the dress imparting the essential character. The dress has flimsy construction and all edges are flimsy. Style 02618/12618, Lil’ Storybook Witch, is a textile costume that consists of a dress made of polyester knit velveteen and polyester woven satin, a hat made of polyester knit velveteen and an apron made of polyester woven satin, with the dress imparting the essential character. The dress has flimsy construction and all edges are flimsy. Style 02853/12853, Child Witch, is a textile costume that consists of a dress made of polyester knit fabric. The dress has flimsy construction and all edges are flimsy. Style 81185/82185/89185, Orange Witch, is a textile costume that consists of a dress that is made of polyester knit fabric and a hat made of polyester woven satin with trim, with the dress imparting the essential character. The dress has flimsy construction and all edges are flimsy. The applicable subheading for style 02389/12389, Glamour Witch, style 02392/12392, Black Witch, style 02618/12618, Lil’ Storybook Witch, style 02853/12853, Child Witch, and style 81185/82185/89185, Orange Witch, 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.