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NY J85461

June 10, 2003

CLA-2-95:RR:NC:SP:225 J85461


TARIFF NO.: 6506.91.0060; 9503.49.0000; 9503.90.0080; 9505.90.6000

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

RE: The tariff classification of a hat, plastic fish, toy fishing net, vest, and hip waders imported separately and as a costume from China and/or Mexico.

Dear Ms. Rogalski:

In your letter dated June 2, 2003, you requested a tariff classification ruling.

You submitted a sample of “Joe Fishin” identified as style number 1568, which will be imported as a costume or as individual articles. The costume consists of a hat, two plastic fish, a toy fishing net, a plastic vest, and plastic hip waders. The green plastic “safari-like hat” measures approximately 3 inches in height and 13 inches in diameter with a 3-1/4 inch brim. The hat is decorated with an attached rubber dragonfly that measures approximately 3-1/4 inches in length. The two green and blue plastic fish measure approximately 3-1/4 inches in height and 6 inches in length with a plastic hook attached to the mouth for hanging on the vest. The plastic toy fishing net is an imitation of a professional fishing net and measures approximately 6 inches in diameter with a textile net and a handle that measures approximately 8 inches in length. The plastic vest is dark green with two light green mesh pockets. The vest has a loop on the bottom for attaching the plastic fish. The black plastic hip waders have expandable elastic on top and an elastic strip on bottom to secure the cover to the sole of a boot. When all of the items are worn together, it is a fisherman/woman costume.

The applicable subheading for the plastic hat imported separately will be 6506.91.0060, HTS, which provides for “Other headgear, whether or not lined or trimmed: Other: Of rubber or plastics, Other.” The rate of duty will be free.

The applicable subheading for the two plastic fish imported separately will be 9503.49.0000, HTS, which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Other.” The rate of duty will be free.

The applicable subheading for the toy fishing net imported separately will be 9503.90.0080, HTS, which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.” The rate of duty will be free.

The applicable subheading for the “Joe Fishin” costume identified as style number 1568, if imported packaged together for retail sale, and the vest and hip waders, if imported separately, 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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