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NY K81942





December 17, 2003
CLA-2-95:RR:NC:SP:225 K81942

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Anna Maria Salas Rogalski
Disguise™ Inc.
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of costume accessories from China.

Dear Ms. Salas Rogalski:

In your letter dated December 9, 2003, you requested a tariff classification ruling.

You submitted samples of four ethylene vinyl acetate costume accessories. Style number IM1023, Shoulder Guard, is a gold and black shoulder guard that is outlined in silver, and decorated with the head of a silver creature with red eyes, a red open mouth, and wings protruding from the side of its head. Style number, IM1024, Shin Guard, is a silver and black shin guard that is outlined in silver with see-through silver netting on its upper half and a crest on its lower half. The crest is decorated with the head of a silver creature with red eyes, a red open mouth, and wings protruding from the side of its head. The shin guard is held in place by four ties. Style number IM1025, Headpiece, is a silver and black headpiece with four silver spikes on top and decorated in its center by a crest with the head of a silver creature with red eyes, a red open mouth, and wings protruding from the side of its head. The headpiece is held in place by two ties. Style number IM1084, Gauntlet, is a silver and black gauntlet that is outlined in silver with see-through silver netting on its upper half and a crest on its lower half. The crest is decorated with the head of a silver creature with red eyes, a red open mouth, and wings protruding from the side of its head. The gauntlet is held in place by two ties.

The items are classifiable in Chapter 95 of the Harmonized Tariff Schedule as non-textile costume accessories.

Your samples are being returned as requested.

The applicable subheading for style number IM1023, Shoulder Guard, style number, IM1024, Shin Guard, style number IM1025, Headpiece, and style number IM1084, Gauntlet, 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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