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NY K86368




May 28, 2004
CLA-2-95:RR:NC:SP:225 K86368

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Ken August
Fun•World
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of a costume from China.

Dear Mr. August:

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

You submitted a sample of item number 7533C, Vinyl Santa’s Belly, which is a red Santa costume accessory that fits over the head and hangs down to cover the abdomen and is secured at the waist with a 2” elastic band. It is made of flocked plastic (vinyl) except for the stuffing that is loose polyester fiberfill. The item will be worn under a Santa suit to simulate Santa’s fat belly or worn under a partially open shirt to simulate Santa’s fat belly showing through. It will be packaged in a polybag with a photo insert.

The applicable subheading for item number 7533C, Vinyl Santa’s Belly, 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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