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NY 808955

April 28, 1995

CLA-2-95:N:N8 225 808955


TARIFF NO.: 9505.90.6090

Ms. Lori Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a Halloween costume accessory from China

Dear Ms. Aldinger:

In your letter dated April 3, 1995, received in this office on April 7, 1995, you requested a tariff classifi- cation ruling.

A sample of the "Foam Halloween Horror Glove", item #95169, was submitted with your inquiry. The gloves are not to be mistaken for "real" wearing apparel. The costume item is made from a flat piece of foam which has been cut to the shape of a hand. The top of the "hand" is decorated with glitter depicting skeletal bones. Red flames emerge from the finger tips in the form of long foam nails. The "gloves", as they are called, merely cover the top portion of the hand. They are secured to the hand via two strips of hook and loop fastener material. The item does not enclose any portion of the hand or serve in any manner to protect one from the elements. Two hand shapes are included in each package. They will be packed in a clear plastic bag with cardboard header identifying the article as a costume accessory.

The applicable subheading for the "Foam Halloween Horror Glove" will be 9505.90.6090, 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 access- ories thereof: other: other: other. The rate of duty will be free.

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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