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NY J81039




February 7, 2003

CLA-2-95:RR:NC:SP:225 J81039

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Jack Holland
President
Seasons Best, Inc.
P.O. Box 12855
Cincinnati, OH 45212

RE: The tariff classification of a “Biker Vest Costume” from China.

Dear Mr. Holland:

In your letter dated January 30, 2003, you requested a tariff classification ruling.

The submitted sample, Item #10242, “Biker Vest Costume”, is a black vest constructed of polyvinyl chloride with a thin textile backing that is present merely for reinforcing purposes, and fastened with three metal snaps. The article is sized for an adult and has a leather-like texture. The article is not considered wearing apparel but a costume designed for the Halloween holiday that gives the wearer the appearance of a “biker.” The costume will be packaged in a polybag with a cardboard insert that depicts the vest worn over a T-shirt and the words “For use as a costume only.”

The applicable subheading for Item #10242, “Biker Vest 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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