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NY H89720




April 4, 2002

CLA-2-95:RR:NC:SP:225 H89720

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.99.5000; 6116.93.8800; 6701.00.3000; 9505.90.6000

Mr. Ken August
Fun•World
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of Bleeding Chest Accessories and Angel Of The Night Accessories from China.

Dear Mr. August:

In your letter dated March 27, 2002, you requested a tariff classification ruling.

You submitted the following samples:

Item #ACC9958, Bleeding Chest Accessories, consists of a plastic chest piece with a heart shaped plastic pump and a bottle of theatrical “Fun Blood” (artificial blood). The chest piece has a series of channels built into it that allows the artificial blood to circulate through it when the pump is activated. Also included, are a skeleton face mask and a pair of skeleton gloves constructed of a knitted man-made fabric with a hemmed bottom. Glued to the back of each glove are hand bones made of molded PVC. You indicate that these costume pieces will not be imported packaged for retail sale as a set. Instead the individual components will be packaged with a robe after importation into the United States, in order to complete the costume. Therefore, the costume pieces will be classified in their own appropriate tariff headings.

Item #ACC1413, Angel Of The Night Accessories, consists of a pair of black wings made from turkey feathers and a halo made of turkey maribou mounted with wire to a cloth covered plastic frame. You indicate that these costume pieces will not be imported packaged for retail sale as a set. Instead the individual components will be packaged with a dress after importation into the United States, in order to complete the costume. Therefore, the costume pieces will be classified in their own appropriate tariff headings.

The applicable subheading for the bottle of theatrical “Fun Blood” (artificial blood) of Item # ACC9958, Bleeding Chest Accessories, will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: other: other: other. The rate of duty will be free.

The applicable subheading for the skeleton gloves of Item #ACC9958, Bleeding Chest Accessories, will be 6116.93.8800, HTS, which provides for Gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: without fourchettes. The duty rate will be 18.8 percent ad valorem.

The applicable subheading for the wings of Item #ACC1413, Angel Of The Night Accessories, will be 6701.00.3000, HTS, which provides for “Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes): Articles of feathers or down.” The rate of duty will be 4.7% ad valorem.

The applicable subheading for the plastic chest piece with a heart shaped pump and the skeleton facemask of Item #ACC9958, Bleeding Chest Accessories, and the halo of Item #ACC1413, Angel Of The Night Accessories, will be 9505.90.6000, HTS, 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.

Perfumery, cosmetic and toiletry products are subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-6553.

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.

Sincerely,

Robert B. Swierupski
Director,

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