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NY I85212

August 13, 2002

CLA-2-95:RR:NC:SP:225 I85212


TARIFF NO.: 9505.90.6000

Mr. Randy Williams
Seasons USA Inc.
18644 E. Powers Land
Aurora, CO 80015

RE: The tariff classification of an Emergency Vinyl Dress-Up Costume from China.

Dear Mr. Williams:

In your letter dated August 8, 2002, you requested a tariff classification ruling.

The sample submitted, Style #12006-12010, Emergency Vinyl Dress-Up Costume, consists of a blue vinyl costume with yellow bands across the arms, chest, and waist and fastened in the front with three buckles that is designed to resemble an actual police emergency uniform for a child’s use for the Halloween holiday. The costume has one see-through pocket on the chest that contains a police name badge (with a blank space for insertion of the child’s name), and a see-through pocket that contains a police medical badge. The costume includes a white plastic helmet with chinstrap and see-through visor.

The applicable subheading for Style #12006-12010, Emergency Vinyl Dress-Up 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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