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NY J80343




January 27, 2003

CLA-2-95:RR:NC:SP:225 J80343

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 a “vinyl butterfly costume” from China.

Dear Mr. Williams:

In your letter dated January 17, 2003, you requested a tariff classification ruling.

The sample submitted, Style #12080, “vinyl butterfly costume”, consists of a polyvinyl chloride (PVC) sleeveless costume for the Halloween holiday that is colored pink with two black oval markings on its front and tied at the neck. The costume has two pairs of attached knitted polyester mesh wings outlined in metal wire attached to its back that measure approximately 8 inches in height and 11 inches across and 15 inches in height and 10 inches across, respectively. Together the wings resemble that of a butterfly. Completing the costume, is a rigid horseshoe-shaped plastic headband with two spring antennae attached. Affixed to the top of each antenna are matching pink foam balls.

Your sample is being returned as requested.

The applicable subheading for Item #12080, “vinyl butterfly costume”, 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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