October 18, 2006 CBP Bulletin Notice on Certain Disposable Costumes Packaged with Headpieces and Bags
In the October 18, 2006 issue of the U.S. Customs and Border Protection Bulletin (CBPBulletin)(Vol. 40, No. 43), CBP published a notice revoking a ruling and treatment as follows:
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Revocation of ruling; revocation of treatment. CBP is revoking one ruling regarding the classification of disposable costumes packaged with headpieces and bags. CBP is also revoking any treatment it has previously accorded to substantially identical transactions.
According to CBP, these revocations are effective for merchandise entered or withdrawn from warehouse for consumption on or after December 17, 2006.
Disposable costumes packaged with headpieces and bags. The subject merchandise consists of disposable costumes identified as the "Devil Disposable Costume," "Scary Creature Disposable Costume," and the "Ghost Disposable Costume." These items are described as disposable Halloween costumes for infants and have been constructed of non-woven fabric consisting of 90% polypropylene, 5% elastic, and 5% hook and loop fasteners.
CBP is issuing HQ 967728 in order to revoke NY L83457 and classify the subject costumes as GRI 3(b)sets under HTS 9505.90.6000, which provides for "festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other," rather than classifying the articles separately (the jumpsuits under 9505.90.6000, and the headpieces under 6505.90.8015 as hats and other headgear.)
CBP states that in NY L83457, it determined that the articles packaged together for retail sale (jumpsuit, headpiece, bag) were not a "retail sale" within the meaning of the HTS, and the jumpsuit and hat were classified separately. CBP also noted that it could not rule on the bag without a further description, the fiber content by generic name, and the percent by weight of the exterior surface material.
CBP has now determined that the subject costumes are classified as GRI 3(b) sets, with the jumpsuit providing the essential character; thus, CBP finds that the set should be classified in HTS 9505.90.6000.
new: 9505.90.6000, duty-free; previous: 6505.90.8015, 18.7/kg 6.8%.
(See ITT's Online Archives or 08/16/06 news, (Ref: 06083135), for BP summary of proposed HQ 967728.)
October 18, 2006 CBP Bulletin (Vol. 40, No. 43) available athttp://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2006/vol40_10182006_no43/