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NY J81040




February 7, 2003

CLA-2-95:RR:NC:SP:225 J81040

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 Chaps Costume” from China.

Dear Mr. Holland:

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

The submitted sample, Item #10241, “Biker Chaps Costume”, consists of a pair of black chaps made of polyvinyl chloride (PVC) that measure approximately 44 inches in length. There is a thin coating of fabric on the inside of the chaps, but it is merely for reinforcement purposes. The chaps do not touch the skin but are worn over clothing and intended for use as a costume for the Halloween holiday. A black PVC belt that measures approximately 3 inches in width with metal buckle and eyelets and sized for an adult is included to complete the costume. The costume will be packaged in a polybag with a cardboard insert that depicts the chaps worn over pants and the words “For use as a costume only.”

The applicable subheading for Item #10241, “Biker Chaps 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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