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NY J85636




June 16, 2003

CLA-2-95:RR:NC:SP:225 J85636

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Kris Spurbeck
Target Customs Brokers, Inc.
1000 Nicollet Mall
Minneapolis, MN 55403

RE: The tariff classification of costumes from China.

Dear Ms. Spurbeck:

In your letter dated June 4, 2003, you requested a tariff classification ruling.

You submitted the following samples:

Style number TS6135, “Halloween Cap”, is a composite good consisting of a polyester ski cap glued to a latex half-skull mask with six ½” teeth hanging from the upper lip. The mask covers the face just below the nose and is intended as a costume for the Halloween holiday.

Style number 10366-10, “Samurai Helmet”, consists of a plastic molded samurai-like helmet with hanging red polyester fabric that covers the back and sides of the neck and is attached by hook and loop fasteners. The item is intended as a costume for the Halloween holiday.

Style number TS49290, “Pirate Bandana”, consists of a red cotton bandana permanently attached to the top of a wig. The wig consists of long black curly textile strands attached to a form fitting filament cap. The item is intended as a costume for the Halloween holiday.

Style number TS55271, “Feather Headpiece”, consists of a horseshoe-shaped flimsily constructed headdress comprised of green and purple chicken feathers in a standing arrangement which extend from ear to ear and gold sequins which extend across the forehead. The headdress measures approximately 10 inches in height and 16 inches across with a ¾” elastic band securing the headdress around the back of the head.

The applicable subheading for Style number TS6135, “Halloween Cap”, Style number 10366-10, “Samurai Helmet”, Style number TS49290, “Pirate Bandana”, and Style number TS55271, “Feather Headpiece”, 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 upon your request.

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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