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NY 886416

June 15, 1993

CLA-2-95:S:N:N8:225 886416


TARIFF NO.: 4911.99.6000, 9503.49.0020, 3919.90.5060

Mr. A. Silvey
Silvey Shipping Co., Inc.
Bldg. 75 JFK Int'l. Airport
North Hangar Road Suite 211
Jamaica, New York 11430

RE: The tariff classification of costumes, lithographically printed cardboard, a toy creature and pressure sensitive stickers from China and Korea

Dear Mr. Silvey:

In your letter dated May 5, 1993, you requested a tariff classifica- tion ruling on behalf of your client Spearhead Industries.

Four samples and a catalog were submitted with your inquiry. The first article is called a "See-Thru PVC Mask", number 656355. The mask covers the entire facial area with cut out holes for the eyes, nose and mouth. It is secured to the head via an elastic band that is stapled to the sides. Although the mask is transparent, permitting one's natural skin tone to be revealed, it provides the appearance of a made up lady with appropriate colors added to the eye area, cheeks and lips. The mask is one of 6 assorted styles.

The second article number 654120, "Boo Beepers Costume", is a vinyl one piece childrens costume available in 6 assorted styles. The sample submitted has a clown face, containing a squeaker, that is worn above the head like a hood. The vinyl extends just below the child's waist and is printed with various designs.

The next item, number 654121, is a "Display Hangar" which is pictured in your catalog on page 30. The article is lithographically printed on corrogated cardboard. A hook like opening has been cut at the top for hanging purposes. The "Hangar" is intended to display a long, black, costume cape.

Item number 653207 is called "Mr. Glow N. Bones". The article is a jointed plastic skeleton which, as the title suggests, glows in the dark. The skeleton measures 5 feet in height and will be imported in a clear polybag with header.

The last article, item number 653053, is referred to as "Re- Stix Fingernail Decorations". The package consists of flat pressure sensitive stickers with printed decorations. The adhesive designs come in four assorted styles in a shrink wrapped backer card.

Under the pertinent Customs regulations, this office is precluded from ruling on item numbers 656355, "See-Thru PVC Mask" and 654120, "Boo Beepers Costume" which are related to the tariff classification of the subject of a pending or completed Customs transaction (the issue of costumes is currently before the Court of International Trade). If you wish to have your arguments considered and ruled upon by our Headquarters office, you should request the District or Area Director having jurisdiction over the entry of your merchandise to seek a ruling from Headquarters through the Internal Advice procedure. If the entry has been liquidated, you should file a protest and seek further review of that protest by our Headquarters office.

The applicable subheading for item number 654121 "Display Hangar" will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other printed matter, printed on paper in whole or in part by a lithographic process. The duty rate will be 0.4 percent ad valorem.

The applicable subheading for item number 653207 "Mr. Glow N. Bones" will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures: other: not having a spring mechanism: other. The duty rate will be 6.8 percent ad valorem.

The applicable subheading for item number 653053 "Re-Stix Fingernail Decorations" will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for self adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, other...other. The duty rate will be 5.8 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

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