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NY H89189

March 20, 2002

CLA-2-95:RR:NC:SP:225 H89189


TARIFF NO.: 9505.90.6000

Mr. Michael Paneth
Seasons By Zauder
10 Henry Street
Freeport, NY 11520

RE: The tariff classification of a Butterfly Costume from China.

Dear Mr. Paneth:

In your letter dated March 14, 2002, you requested a tariff classification ruling.

The submitted sample, Item #12086, Butterfly Costume, is a two piece costume consisting of a pair of blue, black and yellow butterfly wings that measure approximately 21” in height and 24” across from wing-to-wing, and a plastic headband with two spring antennae attached. Affixed to the top of each antenna are matching blue foam balls. The wings are made of 100% polyester woven fabric with an interior of PU foam and paper. The wings have two elastic straps on the inside for a child to slip their arms through to position the wings on their shoulders. The Butterfly Costume is considered a costume.

The applicable subheading for Item #12086, Butterfly Costume, 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 rate of duty will be free.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice Wong at 646-733-3026.


Robert B. Swierupski

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