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NY I82468

June 6, 2002

CLA-2-95:RR:NC:SP:225 I82468


TARIFF NO.: 9505.90.6000

Wendy Yeh
Disguise, Inc.
11906 Tech Center court
Poway, CA 92064-7139

RE: The tariff classification of tow PVC Costumes from China

Dear Ms. Yeh:

In your letter dated May 15, 2002, you requested a tariff classification ruling.

The first item, LH1050K - Jasmine Costume, consists of a top, skirt, scepter, tiara, necklace, bracelet and slippers retail packed together. The item is a GRI 3 set with the essential character provided by the predominantly PVC top and skirt.

The second item is LH1051K - Ariel Costume, consists of a top, skirt, brush, comb, mirror, tiara, shoes, and necklace retail packed together. The item is a GRI 3 set with the essential character imparted by the predominately PVC top. Although in your letter you stated the skirt was constructed from paper with a PVC material backing, the skirt is actually a lurex type plastic film (metalized plastic) laminated to a warp knit textile fabric. The skirt is considered to be made from a fabric of 5903.90, and therefore a textile skirt.

The applicable subheading for the Items LH1050K and LH1051K will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment 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 J. Wong at 646-733-3026.


Robert B. Swierupski

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