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NY J80815

February 25, 2003

CLA-2-95:RR:NC:SP:225 J80815


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 29, 2003, you requested a tariff classification ruling.

The sample submitted, Style #12110, “Vinyl child’s glow bug costume”, consists of a polyvinyl chloride (PVC) sleeveless costume for the Halloween holiday that is colored yellow and decorated with green oval 3” dots and tied at the neck. The costume has a pair of attached knitted polyester yarn green wings outlined in metal wire attached to its back that measure approximately 12 inches in diameter. Completing the costume, is a rigid horseshoe-shaped plastic headband with two spring antennae attached. Affixed to the top of each antenna are matching yellow foam balls. The overall effect is to give the wearer the appearance of a bug.

The applicable subheading for Style #12110, “Vinyl child’s glow bug 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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