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NY J82596

April 11, 2003

CLA-2-95:RR:NC:SP:225 J82596


TARIFF NO.: 3926.90.9880; 9505.90.6000

Ms. Anna Maria Salas Rogalski
Disguise™ Inc.
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of a belt buckle and a mask from China.

Dear Ms. Salas Rogalski:

In your letter dated March 26, 2003, you requested a tariff classification ruling.

You submitted the following samples:

Item #IM903, “Mask”, is a polyvinyl chloride mask designed for a child’s use as a costume. The mask is red with an ornate gold design around the eyes that are covered by black “shades” with rectangular slits to see through. The mask is secured by an elastic tie in back and has a plastic loop on top for hanging.

Item #IM913, “Belt Buckle”, is a gold polyvinyl chloride belt buckle with a band of red in its center that has two 1-1/2 inch fastenings in the back for running a belt through. The belt buckle measures approximately 1 inch in height x 1-1/2 in width x 3-1/2 in length and will be used as an accessory for a costume.

Your samples are being returned as requested.

The applicable subheading for Item #IM903, “Belt Buckle”, will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for Item #IM903, “Mask”, will be 9505.90.6000, 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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