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NY K81988

December 19, 2003
CLA-2-95:RR:NC:SP:225 K81988


TARIFF NO.: 9505.90.6000

Mr. Randy Williams
Seasons USA, Inc.
18644 E. Powers Lane
Aurora, CO 80015

RE: The tariff classification of a “Vampire Kit”, a “Glow in Dark Make-up Kit”, and a “Gory Make-up Kit” from China.

Dear Mr. Williams:

In your letter dated December 13, 2003, you requested a tariff classification ruling.

You submitted photographs of a “Vampire Kit” identified as style number 10050, a “Glow in Dark Make-up Kit” identified as style number 10031, and a “Gory Make-up Kit” identified as style number 10081.

The “Vampire Kit” consists of a plastic tube filled with fake blood and fake plastic fang-like teeth. The “Glow in Dark Make-up Kit” consists of a tube of glow in the dark cream make-up and plastic fang-like teeth. The “Gory Make-up Kit” consists of a plastic jar filled with solid blood make-up, a plastic applicator with a foam tip, a latex scar, and a spatula.

By applying the make-up and accessories, one can create a costume for the Halloween holiday. Each make-up kit is packaged on an illustrated hanging blister card depicting the particular character to be created with the make-up.

The applicable subheading for the “Vampire Kit” identified as style number 10050, the “Glow in Dark Make-up Kit” identified as style number 10031, and the “Gory Make-up Kit” identified as style number 10081 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.

Perfumery, cosmetic and toiletry products are subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-6553.

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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