The tariff classification of costumes from China.
Active· CBP ruling HQ L85032· Issued 2005-05-24
Ruling text
NY L85032 May 25, 2005 CLA-2-95:RR:NC:SP:225 L85032 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Leah C. Navidad Disguise, Inc. 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of costumes from China. Dear Ms. Navidad: In your letter dated May 20, 2005, you requested a tariff classification ruling. You submitted the following samples, which meet the flimsy, non-durable requirements of Chapter 95 and are being returned upon your request: Style 5202, Mr. Fantastic Standard Child, is a blue and gray 100% polyester jumpsuit sized for a child that has one well-made styling feature (raglan sleeves), a well-made neck, and two well-made embellishments (a patch with the number 4 inside a circle and a ribbon). However, the costume has flimsy construction of the seams, a flimsy hook and loop tab closure, and visible overlock stitching at the arms and closure. Style 5210, Mr. Fantastic Standard Adult, is a blue and gray 100% polyester jumpsuit sized for an adult that has one well-made styling feature (raglan sleeves), a well-made neck, and two well-made embellishments (a patch with the number 4 inside a circle and a ribbon). However, the costume has flimsy construction of the seams, a flimsy hook and loop tab closure, and visible overlock stitching at the arms and closure. Style 5272, Mr. Fantastic Deluxe Adult, is a blue and gray 100% polyester jumpsuit sized for an adult that has one well-made styling feature (raglan sleeves), a well-made neck, and two well-made embellishments (a patch with the number 4 inside a circle and a ribbon). However, the costume has flimsy construction of the seams, a flimsy hook and loop tab closure, and visible overlock stitching at the arms and closure. Style 5278, Invisible Woman Standard Child, is a blue and gray 100% polyester jumpsuit sized for a child that has one well-made styling feature (raglan sleeves), a well-made neck, and two well-made embellishments (a patch with the number 4 inside a circle and a ribbon). However, the costume has flimsy construction of the seams, a flimsy hook and loop tab closure, and visible overlock stitching at the arms and closure. Style 5282, Invisible Woman Standard Adult, is a blue and gray 100% polyester jumpsuit sized for an adult that has one well-made styling feature (raglan sleeves), a well-made neck, and two well-made embellishments (a patch with the number 4 inside a circle and a ribbon). However, the costume has flimsy construction of the seams, a flimsy hook and loop tab closure, and visible overlock stitching at the arms and closure. The applicable subheading for style 5202, Mr. Fantastic Standard Child, style 5210, Mr. Fantastic Standard Adult, style 5272, Mr. Fantastic Deluxe Adult, style 5278, Invisible Woman Standard Child, and style 5282, Invisible Woman Standard Adult, 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. 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
Source: rulings.cbp.gov — ruling L85032, retrieved 2026-10-12T05:52:40Z, republished verbatim. This digest is informational; only CBP issues binding rulings.