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NY J85378




June 11, 2003

CLA-2-95:RR:NC:SP:225 J85378

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Juan Dominguez
WalMart Stores, Inc.
601 North Walton
Bentonville, ARK 72716-0140-L32

RE: The tariff classification of a “Mask ‘n Fun Activity Kit” from China.

Dear Mr. Dominguez:

In your letter dated June 1, 2003, you requested a tariff classification ruling.

You submitted a sample of a “Mask ‘n Fun Activity Kit” identified as stock number 54510. The sample consists of a spiral bound book that measures approximately 8-1/2 inches x 11 inches that contains sheets of perforated printed patterns, a resealable plastic storage pouch filled with elastic cord, feathers, jewels, sequins, felt, and stickers, and pages of instructions on decorating masks. To assemble a mask, the child will detach the desired mask (unicorn, tiger, princess crown, and Mardi Gras) and its pieces from the perforated sheets, fold along the dashed lines, attach the pieces with glue or tape, and then use the accessories from the storage pouch to decorate the mask. The finished mask is intended for a child 8 years of age and up for use as a costume.

The applicable subheading for the “Mask ‘n Fun Activity Kit” identified as stock number 54510 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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