On August 4, 2021, U.S. Customs and Border Protection issed (Customs Bulletin Vol. 55, No. 30) Proposed Revocation of One Ruling Letter and Proposed Revocation af Treatment Relating to the Tariff Classification of Three “Power Ranger” Costume Accessory Sets.
In NY M82946, CBP classified three “Power Ranger” Costume Accessory Sets in heading 9505, HTSUS, specifically in subheading 9505.90.60, HTSUS, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” CBP has reviewed NY M82946 and has determined the ruling letter to be in error. It is now CBP’s position that three “Power Ranger” Costume Accessory Sets are properly classified, in heading 6406, HTSUS, specifically in subheading 6406.90.15, HTSUS, which provides for “Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof: Other: Of other materials: Of textile materials.”
The question of whether imported merchandise is a "festive article" duty-free under a Heading 9505 provision or an apparel, textile, or footwear article, subject to the import duties applicable to goods of chapters 61 through 64, has been the subject of litigation, Customs rulings and ruling reversals. Clients of Agathon Associates can read more at www.agathonassociates.com/textile-pri/festive-articles/.
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