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NY J80816




February 25, 2003

CLA-2-95:RR:NC:SP:225 J80816

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 costume from China.

Dear Mr. Williams:

In your letter dated January 29, 2003, you requested a tariff classification ruling.

The sample submitted, Style #12665, “Vinyl sport costume – baseball”, is a polyvinyl chloride (PVC) round shaped sleeveless costume for the Halloween holiday that is colored white with red “stitching”. The costume measures approximately 48 inches in diameter and is secured via a hook and loop closure and a tie at the neck. The costume is sized for a child five-10 years of age and, when worn, gives the wearer the appearance of a baseball.

Your sample is returned via the express service for which you purchased a shipping label.

The applicable subheading for Style #12665, “Vinyl sport costume – baseball”, 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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