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NY B87277




July 31, 1997

CLA-2-95:RR:NC:SP:225 B87277

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000; 7117.90.5500; 7117.90.7500

Ms. Sally Berghauser
The Paper Magic Group, Inc.
P.O. Box 977
Scranton, PA 18501

RE: The tariff classification of costume accessories and jewelry from China

Dear Ms. Berghauser:

In your letter dated July 1, 1997, received in this office on July 7, 1997, you requested a tariff classification ruling.

The submitted samples, which are returned herewith, are all intended to be worn as costume accessories. They are black and silver in color and bear a ghostly or eerie design. Each product is packaged in a clear bag with header card for display purposes.

The "Silver/Black Dragon Medallion", item #652077, consists of a soft plastic medallion suspended from a textile cord. The medallion depicts a two dimensional creature emerging from a rounded plaque.

The "Warrior Belt", item #652084, is made of malleable plastic and textile materials. The plastic portion of the belt resembles a skull with horns and fangs. Attached at either side of the decoration are two bands of 2" wide fabric for securing around the back of the waist.

Item #652090 is called a "Winged Vampire Collar." The collar, although made of flexible plastic, is stiff enough to stand upright when situated around the neck.

The "Winged Sorceress", item #652091, is a plastic headpiece which secures around the back of the head via an elastic band. It features a ghoulish face with fangs that drops slightly over the forehead when worn. Extending down each side from the hat are bat type wings which partially cover the ears and whose tips jut out to reach the cheekbone area of the face.

The applicable subheading for the "Warrior Belt" item #652084, "Winged Vampire Collar" item #652090 and "Winged Sorceress" item #652091 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.

The applicable subheading for the "Silver/Black Dragon Medallion", item #652077, if valued not over 20 cents per dozen pieces or parts, will be 7117.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for "imitation jewelry: other: other: valued not over 20 cents per dozen pieces or parts: other." The rate of duty will be 7.2 percent ad valorem. The applicable subheading for the item, if valued over 20 cents per dozen pieces or parts, will be 7117.90.7500, HTS, which provides for "imitation jewelry: other: other: valued over 20 cents per dozen pieces or parts: other: of plastics." 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 J. Wong at 212-466-5538.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

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