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NY 859218

Jan. 18, 1991

CLA-2-95:S:N:N3D:225 859218


TARIFF NO.: 9505.90.6000

Lisa Crum
International Brokers
5777 W. Century Blvd.
Suite 775
Los angeles, Ca. 90045

RE: The tariff classification of a costume from China

Dear Ms. Crum:

In your letter dated Dec. 28, 1990 you requested a tariff classification ruling on behalf of your client Playmates Toys, Inc.

Item 2964, Darkwing Kid, is a costume of a hybrid human/duck figure. The kit is to be described as a Secret Agent Disguise Kit, and the intent is that the before figure, a nerd, takes on the role of the Darkwing Kid. The kit consists of a molded plastic wide-brim hat, a molded plastic duck bill with attached fabric eye mask, a soft vinyl cape (without textile backing) with Velcro closure, a molded plastic toy gas gun, and molded plastic slip-on duck feet. The kit will be retailed in a closed four- color box.

The applicable subheading for the Darkwing Kid Kit 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 duty rate will be 3.1 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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