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NY J82535




April 10, 2003

CLA-2-95:RR:NC:SP:225 J82535

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Anna Maria Salas Rogalski
Disguise™ Inc.
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of a mask from China.

Dear Ms. Salas Rogalski:

In your letter dated March 26, 2003, you requested a tariff classification ruling.

The submitted sample is a polyvinyl chloride (PVC) mask identified as Item #IM907, “Wrestler Mask.” The mask is orange with overlapping purple around the eyes, nose and both sides of the face and a purple and black ridge from the center of the forehead down over the nose and above both eyes. The mask has 25 black PVC strands that measure approximately 5-1/2 inches in length and ½ inch in width hanging down from the sides and front of the mask. The mask is secured with an elastic tie in back and is designed as a costume for a child.

Your sample is being returned as requested.

The applicable subheading for Item #IM907, “Wrestler Mask”, 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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