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NY J82175

March 14, 2003

CLA-2-95:RR:NC:SP:225 J82175


TARIFF NO.: 9505.90.6000

Ms. Lorrie Heavey
ATE Logistics, Inc.
855 South 192nd Street, Suite 900
SeaTac, Washington 98148

RE: The tariff classification of costumes from China.

Dear Ms. Heavey:

In your letter dated March 4, 2003, on behalf of Toy Biz, you requested a tariff classification ruling.

You submitted samples and artwork for two costumes. The first costume, a Spider-Man™ Deluxe Dress Up Set, consists of an adjustable foam chest plate, a plastic mask with elastic strap and hook and loop fastener, a vinyl wrist wrap and a plastic wrist mounted launcher. When the launcher is pressed, a compressed spring within fires a vinyl projectile that simulates the shooting of web. The second costume, a Spider-Man™ Movie 2 Glove and Mask Set, consists of a plastic mask with an elastic strap and a hook and loop fastener, and “electronic motion sensor” vinyl gloves that make “fighting sounds” (Pow! Bang!) as punches are thrown. No shirts are included in either of these sets. Both sets are costumes intended for use by children.

Your samples and artwork are being returned as requested.

The applicable subheading for both the Spider-Man™ Deluxe Dress Up Set, and the Spider-Man™ Movie 2 Glove and Mask Set 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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