CLA-2-95:L:OFO:D22 B88967
Ms. Sally Berghauser
Paper Magic Group, Inc.
P.O. Box 977
Scranton, PA 18501
RE: The tariff classification of a Halloween costume accessory from China
Dear Ms. Berghauser:
In your letter dated August 21, 1997, you requested a tariff classification ruling.
A sample of the "Gnarly Hands", item #653145, was submitted with your inquiry. The costume item is made of vinyl material and designed to fit the fingers and the top side of the hand. The hand-shaped accessory depicts skeletal bones colored in gray. The palm or bottom side is exposed and has two strips of elastic material sewn to the vinyl near the area of the wrist. The elastic strips help to secure the costume accessory to the hand. The item is used as a costume enhancer and meant to be worn strictly as an accessory. Two hand shapes are included in a package enclosed in a clear plastic bag with a colored cardboard header.
The applicable subheading for the costume accessory 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.
Sincerely,
Leticia Moran
Port Director
Laredo, Texas