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NY R04016




June 2, 2006

CLA-2-95: RR: NC: SP: 225 R04016

CATEGORY: CLASSIFICATION

TARIFF NO.: 9004.10.0000; 9505.90.6000

Ms. Maria Johnson
Disguise, Inc.
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of sunglasses, boot covers and masks from China.

Dear Ms. Johnson:

In your letter dated May 23, 2006, you requested a tariff classification ruling.

You submitted photographs of the following articles. Style 14671, Pink Toy Sunglasses, is a pair of pink plastic sunglasses. Style 14626, Red Ranger Boot Covers, is a pair of polyvinyl chloride red boot covers intended for use as a costume accessory. Style 14627, Green Ranger Boot Covers, is a pair of polyvinyl chloride green boot covers intended for use as a costume accessory. Style 10427, Homer Adult Vinyl Half-Cap Mask, is a polyvinyl chloride mask depicting the visage of the animated television character “Homer Simpson.” Style 10441, Vladimir Adult Vinyl Chinless Mask, is a polyvinyl chloride mask depicting the visage of a ghoul. Both masks are intended for use as costumes for the Halloween holiday.

The applicable subheading for style 14671, Pink Toy Sunglasses, will be 9004.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Spectacles, goggles, and the like, corrective, protective or other: Sunglasses." The rate of duty will be 2 percent ad valorem.

The applicable subheading for style 14626, Red Ranger Boot Covers, style 14627, Green Ranger Boot Covers, style 10427, Homer Adult Vinyl Half-Cap Mask, and style 10441, Vladimir Adult Vinyl Chinless Mask, will be 9505.90.6000, HTSUS, 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on “For Business” and then on “Textile, Wool, Fur”).

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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