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NY J81385




February 26, 2003

CLA-2-95:RR:NC:SP:225 J81385

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 polyvinyl chloride costume from China.

Dear Mr. Williams:

In your letter dated February 6, 2003, you requested a tariff classification ruling.

The sample submitted, Style #82682, “Lady fireman set with realistic looking hard hat”, is a 2 piece firefighter costume consisting of a red polyvinyl chloride jacket and a red plastic helmet. The jacket has reflecting silver stripes on its arms, sides, and back and is fastened with a pull-up zipper. The helmet has an adjustable strap in the inside and a red “Fire 88 Chief” sticker on its front. The articles are sized for an adult as a “firefighter” costume for the Halloween holiday.

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

The applicable subheading for Style #82682, “Lady fireman set with realistic looking hard hat”, 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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