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NY 808649




April 17, 1995

CLA-2-95:S:N:N8:225 808649

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6090

Ms. Holly C. Jensen
Sugars Costumes Studio
511 Mt. Pleasant
Toronto, Ontario, M4S 2M4

RE: The tariff classification of costume accessories from Canada

Dear Ms. Jensen:

In your letter dated March 15, 1995, received in this office on March 24, 1995 you requested a tariff classifi- cation ruling.

Several samples of fake body parts were submitted with your inquiry. The items include various shaped noses, ear tips, alien foreheads, scars and open wounds. The pieces are made of soft polyurethane foam and are intended for use in dressing up for Halloween, as practical jokes or to enhance the features of a character in movies and plays.

The applicable subheading for the fake body parts described above will be 9505.90.6090, 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: other. The rate of duty will be free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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