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NY J81388




February 26, 2003

CLA-2-95:RR:NC:SP:225 J81388

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 February 6, 2003, you requested a tariff classification ruling.

The submitted sample, Style #12667, “Vinyl cute child costume – pumpkin”, is an orange polyvinyl chloride sleeveless costume for the Halloween holiday that is decorated near the top with a mesh-like jack-o-lantern face that will cover the user’s face. The costume also has an attached sideways baseball cap that can be adjusted for size via a hook and loop closure. The costume is sized for a child 5-10 years of age.

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

The applicable subheading for Item #12667, “Vinyl cute child costume – pumpkin”, 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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