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NY H89431




March 18, 2002

CLA-2-95:RR:NC:SP:225 H89431

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Michael Paneth
Seasons By Zauder
10 Henry Street
Freeport, NY 11520

RE: The tariff classification of vinyl and plastic costumes from China.

Dear Mr. Paneth:

In your letter dated March 8, 2002, you requested a tariff classification ruling.

You submitted the following samples:

Item #12009, Child Emergency Vinyl Dress-Up With Realistic Hard Hat & Accessories – Yellow Firefighter, is a yellow vinyl costume fastened with three buckles and one hook and loop closure, and has two outer pockets for insertion of a “Fire 88 Chief” badge and I.D. tag. The costume also includes a black plastic helmet with visor and a “Fire 88 Chief” tag, and a plastic fire axe that measures approximately 11” in length and 4-1/2” in width across its blade.

Item #12010, Child Emergency Vinyl Dress-Up With Realistic Hard Hat & Accessories – Blue Police W/Handcuffs, is a blue vinyl costume with the word “Police” in white block letters on the back. The costume is fastened with three buckles and one hook and loop closure, and has two outer pockets for insertion of a police badge and a name tag. The costume also includes a white plastic helmet with visor and the word “Police” in block letters and a pair of plastic handcuffs.

Item #12031, Airborne Special Force Vinyl Dress-Up Set With Realistic Hard Hat, consists of a green and black vinyl military camouflage costume fastened with three buckles and one hook and loop closure. The costume also includes a green and black plastic helmet.

Item #12400, Knight Playset – Included Sword, Hat And Chest Piece, consists of a black plastic chest piece (breast plate) with four gold knobs in each corner, a gold dragon insignia in the center, a removable 21” gray sword in a black sheath, and a black helmet.

Item #12401, Knight Playset W/Cape – Included Sword, Hat, Chest Piece And Cape, consists of a black plastic chest piece (breast plate) with four silver knobs in each corner and a silver dragon insignia in the center, a removable 21” gray sword in a black sheath, a black helmet, and a 28” black cape.

Item #12032, 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 applicable subheading for the above described items 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 Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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