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NY N025444

April 10, 2008



TARIFF NO.: 9508.90.0000

Mr. Daniel Meylor
Carmichael International Service
533 Glendale Boulevard
Los Angeles, CA 90026

RE: The tariff classification of costumes for Disneyland park ride from China

Dear Mr. Meylor:

In your letter dated March 25, 2008, you requested a tariff classification ruling on behalf of Walt Disney Imagineering.

The items under consideration for a tariff classification determination are the costumes for the mannequin characters, both animated and non-animated, that are parts of the Disneyland park ride “It’s a Small World.” Photographs showing various angles of the figures as well as how the costumes were constructed are included with this submission.

The costumes are made specifically to size for the different figures that are attached to the ride. The figures are in both human and animal form, with only the human figures put up in a costume. Each costume has hook and loop closures or string straps in the back since the costumes cannot be pulled over or under the figure of the characters that are attached to the ride. The straps and closures are not in view from the boats for the ride. The costumes are designed to have some give according to the animation of the character that it was made for. For certain figures, the sleeves and/or pant legs may be of different lengths or misshapen to allow for the animation while others are sitting and do not have full costumes with bottoms where they are attached to the ride. The finished costume articles will be made from various fabrics and materials. It is stated in your request that the costumes are made only to cover the specific sized figures on this ride and can not be used for anything else. The costume patterns are created at Walt Disney Imagineering on a computer using a conceptual art drawing for each figure.

Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 states that for legal purposes classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes.

It has been previously ruled upon that animatronic figures used solely or principally as attractions in theme parks, which is a class of fairground amusements, would be classified under heading 9508 (NY B87575).

In addition, note 3 of Chapter 95 states that “Subject to note 1 above, parts and accessories which are suitable for use solely as or principally with articles of this chapter are to be classified with those articles.” HQ 083787, using this justification, ruled that a specific part in question was considered an essential part of the amusement ride for which it was designed. This belt was used exclusively for this amusement ride and for no other purpose and was classified under heading 9508 as well.

Based on the facts in this case, it is this office’s opinion that the costumes are accessories that are exclusively designed, manufactured, and imported for use on the “It’s a Small World” amusement ride. They are custom made to cover the specific sized mannequin characters of the “It’s a Small World” amusement ride and have no other purpose. While the ride can be physically operated without the costumes, the costumes are an indispensable part of the ride enhancing the atmosphere and amusement attraction of the “It’s a Small World” ride.

The applicable subheading for the costumes for the “It’s a Small World” Disneyland park ride will be 9508.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Merry-go-rounds, boat swings, shooting galleries and other fairground amusements; traveling circuses; traveling theaters; parts and accessories thereof; Other.” The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 James Forkan at 646-733-3025.


Robert B. Swierupski

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