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NY L81639




January 10, 2005

CLA-2-71:RR:NC:SP:233 L81639

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000; 7117.90.5500; 7117.90.7500

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

RE: The tariff classification of a plastic wing frame and plastic imitation jewelry from Hong Kong.

Dear Ms. Navidad:

In your letter dated December 21, 2004, you requested a tariff classification ruling.

You have submitted the following costume accessory samples:

IM1042 - Plastic Skeleton Wing Frame is a frame made to hold fabric to make a wing appearance.

IM1129 - Pirate Lass Vinyl Cameo is a vinyl heart shaped costume accessory with a skull and cross bones. It is attached with a hook and loop closure.

IM1203 - Eye Ball Hand Medallion is made of vinyl and worn on the hand with elastic.

IM1204 - Eye Ball Necklace Medallion is made of vinyl and plastic with a 100% polyester cord.

IM1238 - Cupid Heart Vacuform Cameo is made from plastic and attached to clothing with foam and a hook and loop closure.

Your samples are being returned as requested.

The applicable subheading for item number IM1042, the Plastic Skeleton Wing Frame, 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.

The applicable subheading for item number IM1129, the Pirate Lass Vinyl Cameo, item number IM1203, the Eye Ball, item number IM1204, the Eye Ball Necklace Medallion, and item number IM1238, the Cupid Heart Vacuform Cameo, if valued not over 20 cents per dozen pieces or parts, will be 7117.90.5500, HTS, which provides for “Imitation jewelry: Other: Other: Valued not over 20 cents per dozen pieces or parts: Other.” The rate of duty will be 7.2% ad valorem.

The applicable subheading for item number IM1129, the Pirate Lass Vinyl Cameo, item number IM1203, the Eye Ball, item number IM1204, the Eye Ball Necklace Medallion, and item number IM1238, the Cupid Heart Vacuform Cameo, if valued over 20 cents per dozen pieces or parts, 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 Lawrence Mushinske at 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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