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NY J82349

March 28, 2003

CLA-2-95:RR:NC:SP:225 J82349


TARIFF NO.: 9505.90.6000

Vicki Roye
Kuehne & Nagel, Inc.
4985 Outland Center Drive
Suite 101
Memphis, TN 38118

RE: The tariff classification of Flame Theatre Capelet from China

Dear Ms. Roye:

In your letter dated March 11, 2003 you requested a tariff classification ruling on behalf of your client Leisure Arts.

The assortment, UPC 028906, is known as Theatre Capelet. The three products that make up the assortment are Black Bat Capelet #57524, Egyptian Capelet #57523 and Flame Capelet #57525 for which a sample is provided. Since the items in the assortment are not composed of the same components, we will only be able to rule on the sample provided. The retail package for Flame Capelet consists of a textile capelet, a pair of gauntlets and devil horns attached to a headband. The capelet does not reach the waist or elbows and is not considered wearing apparel, but is considered a clothing accessory. The three items are a set with no essential character and will be classified based upon the classification of the devil horns.

The applicable subheading for the Flame Capelet #57525 will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles, : 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 J. Wong at 646-733-3026.


Robert B. Swierupski

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