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NY L87772

September 28, 2005

CLA-2-95:RR:NC:SP:225 L87772


TARIFF NO.: 9505.90.6000

Ms. Jocelyn Jarencio
Liberty Port Broker, Inc.
182-30 150th Road, Suite 204
Jamaica, NY 11413

RE: The tariff classification of a “Magic Paper Molding Compound Mask” from China.

Dear Ms. Jarencio:

In your letter dated September 16, 2005, on behalf of C & J Industrial Corporation, you requested a tariff classification ruling.

You submitted a sample of a “Magic Paper Molding Compound Mask” (no item number). The item is a white (unfinished) mask that covers the top half of the face and leaves the mouth and chin exposed. It is secured with a silver textile ribbon tie. The mask is made of a molding compound that is comprised of paper, water and polyvinyl alcohol that can be molded into various shapes, such as a mask. When left to dry, the molded shape will harden into “Magic Paper”, which can be written-on, painted, etc. The mask is intended for use as a costume and will be imported in four styles.

The applicable subheading for the “Magic Paper Moulding Compound Mask” 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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