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NY J89684




November 24, 2003
CLA-2-39:RR:NC:SP:221 J89684

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880; 7117.90.7500; 9505.90.6000

Ms. Leah Navidad
Disguise, Inc.
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of Halloween costume accessories and parts from China.

Dear Ms. Navidad:

In your letter dated October 15, 2003, you requested a tariff classification ruling.

Four samples were provided with your letter. Style IM822 is a plastic star-shaped badge with the word "Sheriff" molded in raised letters. Style IM982 is a black eye patch. The badge and eye patch are used as Halloween costume accessories. Style IM974, described as "Sponge Bob face," is a molded plastic triangular shape with large raised eyes and two front teeth. The shape will be incorporated into a child's Halloween costume that depicts the character Sponge Bob Squarepants. Style IM1010 is a small plastic air pump squeaker. The squeaker will also be used as part of a costume. As you requested, the samples will be returned.

The applicable subheading for the Sponge Bob Face and the air pump squeaker will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the black eye patch will be 9505.90.6000, 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.

The applicable subheading for the sheriff’s badge will be 7117.90.7500, HTS, which provides for imitation jewelry: other: other: valued over 20 cents per dozen pieces or parts: other: of plastics. 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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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