CLA-2-95:OT:RR:NC:N2:225

Ms. Helena Cooper
Original Concepts Inc.
701 E. 3rd Street, Suite 130
Los Angeles, CA 90013

RE: The tariff classification of a Baroque Fantasy Mask (33048) from China, Vietnam, and Taiwan

Dear Ms. Cooper:

In your letter dated December 10, 2008, on behalf of Smiffys, you requested a tariff classification ruling.

The Baroque Fantasy Mask (33048) is made of 100% plastic, features a gold braided trim glued along the sides, a pink jewel glued to the top of the mask, and faux feathers of different lengths glued to the top of the mask. The item will be used as a Halloween costume.

The applicable subheading for the Baroque Fantasy Mask (33048) will be 9505.90.6000, Harmonized Tariff Schedule of the United States (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/.

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 Wayne Kessler at (646) 733-3026.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division