The classification of textile costumes, such a Hallowe'en fancy dress was the subject of litigation from 199 to 2003. The case Rubie’s Costume Co. v. United States, produced the following guidance:
- flimsy, non-durable textile costumes that are not recognized as ordinary articles of apparel are classified under 9505.90.6000, HTSUSA (flimsy); and
- textile costumes that exceed the flimsy, non-durable standards, or are recognized as ordinary articles of apparel are classified in Chapters 61 or 62, HTSUSA (well-made).
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