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

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

RE: The tariff classification of Dalmation Mask (Style 10565), Cat Mask (Style 10566), Giraffe Mask (Style 10567), Zebra Mask (Style 10568), and Rabbit Mask (Style 10569) from China

Dear Ms. Johnson:

In your letter dated March 19, 2007 you requested a tariff classification ruling.

You have submitted photographs of the following articles, which will be used as Halloween costumes: Dalmation Mask (Style 10565), Cat Mask (Style 10566), Giraffe Mask (Style 10567), Zebra Mask (Style 10568), and Rabbit Mask (Style 10569).

The applicable subheading for the Dalmation Mask (Style 10565), Cat Mask (Style 10566), Giraffe Mask (Style 10567), Zebra Mask (Style 10568), and Rabbit Mask (Style 10569) 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