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).
Clients of Agathon Associates and subscribers to Agathon Associates' Trade Advisor Service may read more by CLICKING HERE. You will need to enter your username and password. If you do not know your username and password email David Trumbull at firstname.lastname@example.org.