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NY J80191

January 23, 2003

CLA-2-95:RR:NC:SP:225 J80191


TARIFF NO.: 9505.90.6000

Ms. Irene Tsiavos
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of costumes from China.

Dear Ms. Tsiavos:

In your letter dated January 15, 2003, you requested a tariff classification ruling.

You submitted the following assortment of Item #8130, Halloween Instant Costume Kits, designed for use as costumes for the Halloween holiday:

Style #8130D, Devil, consists of a red nylon fabric tail with a loop and sequined arrow head at the end that measures approximately 18 inches in length, a red plastic headband with velvet and marabou covering and sequined horns, and a plastic pitchfork with metallic fabric covering and a sequin fork on top that measures approximately 15-1/2 inches in length.

Style #8130C, Black Cat, consists of a black nylon faux fur tail with a loop that measures approximately 25 inches in length, a black plastic headband with fabric covering with cat ears and marabou trim, and black polyester opera length gloves with glued on plastic nails and marabou trim on the cuffs.

Style #8130B, Bunny, consists of a white round bunny tail made of polyester knit velvet fabric stuffed with sponge foam that measures approximately 3-1/2 inches in diameter, a plastic headband covered with white felt with wired bunny ears (made of pink polyester velvet fabric with white marabou trim around the edges) sewn in, and opera length white polyester gloves with marabou trim on the cuffs.

Style #8130L, Leopard/Wildcat, consists of a black polyester velvet knit tail with a loop that measures approximately 24 inches in length, a plastic headband with fabric coating with leopard print ears and black marabou trim, and short gloves made of polyester leopard print with black plastic nails glued onto the finger tips and black marabou trim tacked onto the cuffs.

The applicable subheading for Item #8130, Halloween Instant Costume Kits assortment (Item #8130D, Devil, Item #8130C, Black Cat, Item #8130B, Bunny, and Item #8130L, Leopard/Wildcat), 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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