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NY J83497




April 29, 2003

CLA-2-95:RR:NC:SP:225 J83497

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Randy Williams
Seasons USA Inc.
18644 E. Powers Lane
Aurora, CO 80015

RE: The tariff classification of costumes from China.

Dear Mr. Williams:

In your letter dated April 3, 2003, you requested a tariff classification ruling.

You have submitted two samples of a firefighter costume assortment. The first sample, Style #12008K-Black, Black Firefighter with Axe, is a black vinyl jacket with yellow bands on its chest, cuffs and waist and is fastened with five hook and loop closures. The costume has two outer pockets for inserting a “Fire 88 Chief” name badge and a “Fire 88 Chief” insignia. The costume includes a yellow plastic helmet with visor and a “Fire 88 Chief” insignia, and a plastic fire axe that measures approximately 11” in length and 4-1/2” in width across its blade. The second sample, Style #12008K-Red, Red Firefighter with Axe, is the same as the first sample except the jacket and helmet are red. Both samples are intended as firefighter costumes for a child 3 years of age and up.

Your samples are returned via the express service for which you purchased a shipping label.

The applicable subheading for Style #12008K-Black, Black Firefighter with Axe, and Style #12008K-Red, Red Firefighter with Axe, 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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