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NY H89636




March 28, 2002

CLA-2-95:RR:NC:SP:225 H89636

CATEGORY: CLASSIFICATION

TARIFF NO.: 6116.10.4820; 6116.93.8800; 9505.90.6000

Mr. Ken August
Fun•World
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of gloves and costume pieces from China.

Dear Mr. August:

In your letter dated March 20, 2002, you requested a tariff classification ruling.

You submitted the following samples:

Item #ACC-1003, “S.W.A.T. Costume Pieces”, consists of a plastic bag containing woven polyester gloves, a black plastic vest with the word “S.W.A.T.” in block white letters on the front, elbow pads, kneepads, ammo belt, and a commando mask. You indicate that these costume pieces will not be imported packaged for retail sale as a set. Instead the individual components will be packaged with a jumpsuit after importation into the United States, in order to complete the costume. Therefore, the costume pieces will be classified in their own appropriate tariff headings.

Item #ACC-1129, “Biohazard Costume Pieces”, consists of a plastic bag containing black plastic coated woven material gloves, a fabric belt, an orange plastic mask with hood and hoses that connect it to a cardboard containment unit and an air filter. You indicate that these costume pieces will not be imported packaged for retail sale as a set. Instead the individual components will be packaged with a jumpsuit after importation into the United States, in order to complete the costume. Therefore, the costume pieces will be classified in their own appropriate tariff headings.

The applicable subheading for the plastic coated woven material gloves of Item #ACC-1129, “Biohazard Costume Pieces”, will be 6116.10.4820, HTS, which provides for gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: other: without fourchettes: cut and sewn from pre-existing machine-knit fabric that is impregnated, coated or covered with plastics or rubber: other: other subject to man-made fiber restraints. The rate of duty will be 18.8 percent ad valorem.

The applicable subheading for the woven polyester gloves of Item #ACC-1003, “S.W.A.T. Costume Pieces”, will be 6116.93.8800, HTS, which provides for Gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: without fourchettes. The rate of duty will be 18.8 percent ad valorem.

The applicable subheading for the black plastic vest with the word “S.W.A.T.” in block white letters on the front, elbow pads, kneepads, ammo belt, and commando mask of Item #ACC-1003, “S.W.A.T. Costume Pieces”, and the fabric belt, orange plastic mask with hood and hoses that connect it to a cardboard containment unit and air filter of Item #ACC-1129, “Biohazard Costume Pieces”, will be 9505.90.6000, 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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