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NY J82351

March 25, 2003

CLA-2-95:RR:NC:SP:225 J82351


TARIFF NO.: 9505.90.6000

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

RE: The tariff classification of costumes and masks from China.

Dear Ms. Roye:

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

You submitted the following samples and photographs:

Item #59069, Black Widow Man Eaters, consists of a black polyester costume with black gloves, a waist cincher decorated with a red hour glass design, and six attached spider legs. The spider legs are attached to elastic strings that have loops at the other end for wrapping around the wearer’s fingers. This allows for manipulation of the spider legs. The item is not considered wearing apparel of Chapter 61 or 62 of the Harmonized Tariff Schedule, and will be classified as a costume of Chapter 95.

Item #59068, Shark Man Eaters, is a three-dimensional full-length shark mask whose open toothy mouth is placed over, and covers, the wearer’s head while the rest of the shark stands vertically in the air. The wearer looks through the shark’s eyes for sight. The mask measures approximately 16 inches in height x 8 inches in width x 16 inches in length, and is made of tricot, foam, and felt.

Item #59067, Octopus Man Eaters, is a green three-dimensional octopus with large yellow eyes that is placed over the wearer’s head and worn as a mask. The item measures approximately 30 inches in height x 11 inches in width x 11 in length and is made of tricot, foam, and felt. The wearer looks through the octopus’ eyes for sight.

Item #59066, Anaconda Man Eaters, consists of a 100 percent polyester costume that resembles an anaconda wrapped around the wearer’s neck, constricting him to death. Once inside the costume, the wearer uses his own hands to operate the snake’s mouth and tail while a pair of attached fake hands and arms are placed against the coils, giving the impression of a struggling victim. These “snake sleeves” are not considered wearing apparel. The snake has an open red mouth and red tongue and is not considered wearing apparel of Chapter 61 or 62 of the Harmonized Tariff Schedule, and will be classified as a costume of Chapter 95.

The applicable subheading for Item #59069, Black Widow Man Eaters, Item #59068, Shark Man Eaters, Item #59067, Octopus Man Eaters, and Item #59066, Anaconda Man Eaters, 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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