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N2482472013-12-04New YorkClassification

The tariff classification of a costume from China.

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

Cross-Source Intelligence

Primary HTS Code

9505.90.6000

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Court Cases

9 cases

CIT & Federal Circuit

Ruling Age

12 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-07-02 · Updates real-time

Summary

The tariff classification of a costume from China.

Ruling Text

N248247 December 4, 2013 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Jaclyn Groff LF Products Pte Ltd DBA Palamon International 1/F HK Spinners Industrial Building 800 Cheung Sha Wan Road Cheung Sha Wan, Hong Kong RE: The tariff classification of a costume from China. Dear Ms. Groff: In your letter dated November 22, 2013, you requested a tariff classification ruling. The submitted sample, identified as Cobra, item number 90197, is a black 100% polyester long cape, which you refer to as a robe, which has an attached latex headpiece. The single layer cape has visible loose overlock stitching running down the entire length of the front opening and the entire length of the hem. Although you state in your ruling request that you are enclosing five costume samples, only the Cobra sample described above was included with your ruling request. The applicable subheading for item number 90197 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. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

Related Rulings for HTS 9505.90.60.00

Other CBP classification decisions referencing the same tariff code.