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NY J84488




May 7, 2003

CLA-2-95:RR:NC:SP:225 J84488

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Darrell Sekin Jr.
DJS International Services, Inc.
P.O. Box 612785
DFW Airport, TX 75261

RE: The tariff classification of a costume from China.

Dear Mr. Sekin:

In your letter dated April 29, 2003, on behalf of Gemmy Industries Corporation, you requested a tariff classification ruling.

You have submitted a sample identified as a “Plastic (PVC) Inflatable Halloween Costume.” The costume consists of a purple inflatable polyvinyl chloride costume, a plastic fan that fits into a pocket inside the costume, and a battery packet for the fan. When the fan is activated it inflates the costume, giving the wearer a blimp-like appearance with bloated arms, torso, and legs. The item is considered a costume and not normal wearing apparel of Chapter 39 of the Harmonized Tariff Schedule.

Your sample is being returned as requested.

The applicable subheading for the “Plastic (PVC) Inflatable Halloween Costume”, 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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