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NY I88076




January 27, 2003

CLA-2-95:RR:NC:SP:225 I88076

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Randy Williams
Seasons USA Inc.
18644 E. Powers Land
Aurora, CO 80015

RE: The tariff classification of costumes from China.

Dear Mr. Williams:

In your letter dated January 18, 2003, you requested a tariff classification ruling.

You submitted the following photographs and samples, which will be returned as requested:

Style #82007, 45” PVC Vampire Cape, is a black cape made of polyvinyl chloride (PVC) that measures approximately 40 inches in length with a semi-rigid high collar that measures approximately 5 inches in height. The cape has a tie for securing the cape around the user’s neck. Your letter indicates that the article is intended as a vampire costume for the Halloween holiday.

Style #12685, Space Princess, is a silver metallic dress with green around the neck and waistband that is made of polyvinyl chloride (PVC) and measures approximately 21 inches in length. The dress has a tie for securing the dress around the user’s neck. Your letter indicates that the article is sized for a child between the ages of 5-7 years as a “space princess” costume for the Halloween holiday.

Style #12031, Airborne Special Force Vinyl Dress-Up Set, consists of a green and black “camouflage” jacket secured by three buckles, a green and black camouflage helmet with chin strap, a green canteen, and a black walkie-talkie, all made of polyvinyl chloride (PVC). The camouflage jacket also has an eagle patch with the word “Airborne” below it on the left pocket and a plastic pouch on the right pocket for insertion of an I.D. card, which is provided. Your letter indicates all of the items are designed to work together as a “special forces” costume for a child 8-10 years of age for the Halloween holiday.

Style #12401, Knight Playset W/ Cape, consists of a black cape made of polyvinyl chloride (PVC) with a tie to secure the cape around the neck, a black breastplate decorated with a silver dragon in its center and secured by two straps, a black helmet with a flip-down visor, and a silver sword that measures approximately 21 inches in length and is secured in a black sheath. The breastplate, helmet, and sword are all made of polypropylene. Your letter indicates that all of the articles are intended to work together as a “knight” costume for a child between the ages of 8-10 years of age for the Halloween holiday.

The applicable subheading for Style #82007, 45” PVC Vampire Cape, Style #12685, Space Princess, Style #12031, Airborne, Special Force Vinyl Dress-Up Set, and Style #12401, Knight Playset w/ Cape, 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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