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NY F88826




July 13, 2000

CLA-2-95:RR:NC:SP:225 F88826

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Bernice Rudd
Wal Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of plastic costumes from China

Dear Ms. Rudd:

In your letter dated June 16, 2000, received in this office on June 20, 2000, you requested a tariff classification ruling.

The samples submitted represent two styles of the “Dragon Ball Z Action Set.” Each set contains a plastic outfit designed to resemble a fictional cartoon character whose picture is portrayed on the retail package. The sets are marketed to children ages 5 and up for use in role-play activity.

Stock number 91632 consists of a plastic “Vegeta” face mask, plastic jacket, textile belt/tail, gloves, and 4 hollow plastic Dragon Balls. The jacket is made of plastic vinyl and fits like a vest covering the chest area, sides and back (it has no sleeves). Unlike a traditional vest, however, the item secures in the back via Velcro tabs.

Stock Number 91633 is composed of a plastic “Piccolo” face mask, vest, belt, wristbands, cape and 4 hollow plastic Dragon Balls. The vest is constructed of vinyl and closes down the back with Velcro tabs. The cape is made of vinyl and is designed be worn over the vest. It secures in the back with a single Velcro tab. The cape gives the appearance of a wide collar in the front that drapes around to form a long extension in the back.

The General Rules of Interpretation (GRI's) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States (HTS). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes. Goods that cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRI's taken in order.

The “Dragon Ball Z Action Sets,” individually, meet the criteria of a set for classification purposes. GRI 3(b) states in part that "goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character." We have determined that the garment (vest), which distinguishes the product as a costume, imparts the essential character of each set. The subject vests are made of 100% plastic materials, which are not classifiable in either Chapter 61 or 62. Consequently, these costumes are not excluded from Chapter 95 by Note 1(e).

The applicable subheading for the “Dragon Ball Z Action Sets” 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 J. Wong at 212-637-7028.

Sincerely,

Robert B. Swierupski
Director,

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