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854382 85 Ruling Active

The tariff classification of a mask from Taiwan

Issued July 26, 1990 by U.S. Customs and Border Protection.

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85 854382 (July 26, 1990)

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

The mask is made of cardboard with a foil lamination coating. It covers the top portion of the face with cutouts for the eyes and nose. An elasticized band is attached at each side to hold the mask in place on the head.

CBP rationale

The applicable subheading for the mask 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 .

Full text

NY 854382 July 26, 1990 CLA-2-95:S:N:N3D:225 854382 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Susan Litt Scotch Maid, Inc. 350 Fifth Ave. Suite 2620 New York, N.Y. 10118 RE: The tariff classification of a mask from Taiwan Dear Ms. Litt: In your letter dated July 3, 1990, you requested a tariff classification ruling. The sample submitted is a child's mask, style #4004. The mask is made of cardboard with a foil lamination coating. It covers the top portion of the face with cutouts for the eyes and nose. An elasticized band is attached at each side to hold the mask in place on the head. The applicable subheading for the mask 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 duty rate will be 3.1 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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