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NY I89952

February 6, 2003

CLA-2-95:RR:NC:SP:225 I89952


TARIFF NO.: 9505.90.6000

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

RE: The tariff classification of a vinyl costume from China.

Dear Mr. Williams:

In your letter dated January 23, 2003, you requested a tariff classification ruling.

The sample submitted, Style #12115, Vinyl Child Pumpkin Costume, consists of a polypropylene sleeveless costume that is colored orange with a hook and loop closure in the back and a tie at the neck. The costume depicts a jack-o-lantern’s face with a green stem on top. Each triangular shaped eye measures approximately 4 inches in height, the triangular shaped nose measures approximately 3 inches in height and the mouth measures approximately 12 inches across. The item is designed for a child 5-10 years old as a costume for the Halloween holiday.

Your sample is returned via the express service for which you purchased a shipping label.

The applicable subheading for Style #12115, Vinyl Child Pumpkin 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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