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NY J83844




May 1, 2003

CLA-2-95:RR:NC:SP:225 J83844

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Stacy Rudd
Wal*Mart Stores, Inc.
Mail Stop #0410 – L - 32
601 N. Walton
Bentonville, AR 72716-0410

RE: The tariff classification of a costume from China.

Dear Ms. Rudd:

In your letter dated April 24, 2003, you requested a tariff classification ruling.

You have submitted a sample of Style #70551, Hulk Hands & Mask with Voice Changer, that consists of a pair of three-dimensional polyurethane green hands that are clenched into fists and a plastic mask depicting the features of the Hulk. The hands measure approximately 11 inches in length x 6 across (at the wrist) x 5 inches in thickness at the wrist. Each hand has an opening at the wrist that extends inside, allowing the item to be worn over the user’s hands. Battery operated electronic switches are located inside the wrists that trigger electronic “smashing and bashing” sound effects when the wearer hits objects. The mask has a built-in microphone located below the lower lip with a wire attached to a speaker box that clips onto the user’s belt. When the power switch is turned on and the selector switch placed on “Hulk voice”, the user’s voice is automatically transformed into the Hulk’s voice. The mask is secured by an elastic strap.

Although you suggest classification as an outfit under subheading 9503.70.0000, Harmonized Tariff Schedule (HTS), that classification is precluded. Although not legally binding, The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Subheading Explanatory Note (ii) for subheading 9503.70 states that “Outfits are two or more different articles put up in the same packaging for retail sale without repacking, specific to a particular type of recreation, work, person or profession.” Masquerading as the Hulk is not a type of recreation, work, or profession, nor is the Hulk a person. Therefore, the sample does not qualify for subheading 9503.70. Instead the sample is a costume designed to be worn by a child pretending to be the Hulk and will be classified as a costume under subheading 9505.90 of the HTS.

The applicable subheading for Style #70551, Hulk Hands & Mask with Voice Changer, 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.

Your samples are being returned as requested.

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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