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NY J80681

February 6, 2003

CLA-2-95:RR:NC:SP:225 J80681


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 #12421A, Fun Monster Vinyl Costume, consists of a polypropylene sleeveless costume that is colored green with a hook and loop closure in the back and a tie at the neck. The costume depicts a creature’s face with one round eye that measures approximately 6-1/2 inches in diameter, a toothy mouth that measures approximately 24 inches in length, and two silver triangular shaped horns that measure approximately 4-1/2 inches in height. 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 #12421A, Fun Monster Vinyl 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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