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NY B87276




July 14, 1997

CLA-2-95:L:OFO:D22 B87276

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6090

Ms. Sally Berghauser
Paper Magic Group, Inc.
401 Adams Avenue
Scranton, PA 18510

RE: The tariff classification of five costume accessories from China and Sri Lanka

Dear Ms. Berghauser:

In your letter dated July 7, 1997, you requested a tariff classification ruling.

Item 653013 - Long Fingers: Ten fingers wrinkled and pigmented with skin color and black finger nails. Each finger measures 3« inches long.

Item 653014 - NuSkin Creepy Hands: Long over-size wrinkled hands with black finger nails. The hands measure 11 inches long.

Item 653016 - Freddy's Hand: A costume accessory representative of the movie character Freddy Krueger's hand. Each digit has a long razor-like finger nail. The hand is pigmented in red and measures 20 inches including the length of the finger nails.

Item 653019 - Nu-Skin Bandaged Hand: An article shaped to fit a person's hand and part of the arm. The article is colored white and shaped to reflect a bandaged limb. It measures 15" long.

Item 653508 - Pointed Ears: The pointed ears measure 3« inches long and are pigmented in a reddish color to represent the devil. Included with the set of ears is a double-sided tape for adhering to the skin.

The items are used as costume enhancers and meant to be worn over a person's hands or ears depending on the article. All the costume accessories are made of natural rubber latex. Items 653013 and 653014 will be made in Sri Lanka while items 653016, 653019 and 653508 will be made in China. All except the bandaged limb are packaged in a cellophane bag with a colored header card. The bandaged hand is retailed with a colored header card only.

The applicable subheading for these five costume accessories will be 9505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for "Festive, carnival or other entertainment articles,....:Other: 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.

Sincerely,

Leticia Moran
Port Director

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