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NY H88902




March 12, 2002

CLA-2-95:RR:NC:SP:225 H88902

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Shirley Price
Funrise Toy Corporation
6115 Variel Avenue
Woodland Hills, CA 91367-3727

RE: The tariff classification of vinyl costumes from China.

Dear Ms. Price:

In your letter dated February 27, 2002, you requested a tariff classification ruling.

You submitted the following samples:

Item #80188, Cow Girl Dress-Up Set, consists of a vinyl costume that is designed for girls aged three years and older. The costume has three pieces: a yellow, white and red jacket that covers the arms, white chaps with black dots and trim that cover the front of the legs, and a red and white cow girl hat. Both the jacket and the chaps are fastened with hook and loop closures. The article includes a header board advertising its fantasy play purposes.

Item #80219, Western Dress-Up Set, consists of a vinyl costume that is designed for boys aged three years and older. The costume has four pieces: a white sleeveless jacket with black dots, blue chaps that cover the front of the legs, a brown cowboy hat, and a red bandana. The chaps are fastened with hook and loop closures. The article includes a header board advertising its fantasy play purposes.

Item #80230, Paramedic Dress-Up Set, is a full-length blue unisex vinyl costume that is designed for children aged three years and older. The costume is fastened with two buckles and two hook and loop closures, and has two outer pockets for insertion of an “Emergency Services” name I.D. card and “Emergency Services” badge. The costume also includes a plastic helmet with visor and an “Emergency Services” tag. The article includes a header board advertising its fantasy play purposes.

The applicable subheading for Item #80188, Cow Girl Dress-Up Set, Item #80219, Western Dress-Up Set, Item #80230, Paramedic Dress-Up Set, 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.

Attached are the instructions for the proper procedures for applying for a ruling under the Binding Rulings Program.

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 Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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