CLA-2-95:RR:NC:SP:225 J80342

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

RE: The tariff classification of a “vinyl fantasy bug costume” from China.

Dear Mr. Williams:

In your letter dated January 17, 2003, you requested a tariff classification ruling.

The submitted sample, Style #12669, “vinyl fantasy bug costume”, consists of a polyvinyl chloride (PVC) sleeveless costume for the Halloween holiday that is colored pink with black dots and is tied at the neck. The costume has a pair of attached knitted polyester mesh wings outlined in metal wire attached to its back that measure approximately 12 inches in diameter. Completing the costume, is a rigid horseshoe-shaped plastic headband with two spring antennae attached. Affixed to the top of each antenna are matching pink foam balls.

Your sample is being returned as requested.

The applicable subheading for Item #12669, “vinyl fantasy bug costume”, 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,
National Commodity
Specialist Division