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NY K87311

June 28, 2004
CLA-2-95:RR:NC:SP:225 K87311


TARIFF NO.: 9505.90.6000

Ms. Pat Beals
Teetot Company, Inc.
190 E.Crowther Ave., Suite D
Placentia, CA 92870

RE: The tariff classification of a costume from China.

Dear Ms. Beals:

In your letter dated May 11, 2004, you requested a tariff classification ruling.

You submitted a sample of item number, 41-140, Race Car Driver Jacket & Cap, which is a costume that consists of a black racing jacket and a black racing cap. The jacket is made of a cellular plastic that is stated to be polyvinyl chloride (PVC) with a collar that can be folded down. It has gathering at the waist and five metal snap buttons. The jacket is decorated on its upper right side with two crossed checkered racing flags and on its upper left side with the words “SPEED RACING” above a racing car. The baseball-style cap has an elastic band in back and is made of a cellular plastic that is stated to be PVC. The cap is decorated above the visor with the words “SPEED RACING” above crossed checkered racing flags. The costume is intended for a child 3-6 years of age.

Your sample is being returned as requested.

The applicable subheading for item number, 41-140, Race Car Driver Jacket & Cap, 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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