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NY K84387




April 14, 2004
CLA-2-95:RR:NC:SP:225 K84387

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Randy Williams
Seasons USA, Inc.
18644 E. Powers Lane
Aurora, CO 80015

RE: The tariff classification of a “Disguise Kit Charming Eyelash” from China.

Dear Mr. Williams:

In your letter dated March 19, 2004, you requested a tariff classification ruling.

You submitted a sample and a photograph of a “Disguise Kit Charming Eyelash” identified as assortment number 10021 and designed as a costume accessory. Available in five assorted vibrant shades, the false eyelashes are made of PVC and packaged on a blister card suitable for hanging. The eyelashes have a thin layer of adhesive for placement along the eyelid area. However, the eyelashes are not designed for repetitive use as they lack durable construction and may even be perceived as the disposable kind.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note 95.05(A)(3) to Chapter 95 of the Harmonized Tariff Schedule states that Chapter 95 includes within its provision, "Articles of fancy dress, e.g., masks, false ears and noses, wigs, false beards and moustaches (not being articles of postiche - heading 67.04)." The subject merchandise is considered to fall within the scope of "fancy dress" as the false eyelashes are of flimsy construction and not intended for practical use. Eyelashes classified in heading 6704 are generally of high-class workmanship intended as a personal grooming aid or for professional work (e.g., theatrical use).

The sample is being retained for training purposes.

The applicable subheading for the “Disguise Kit Charming Eyelash” identified as style number 10021 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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