CBP Ruling F85092 — The tariff classification of Masks and Headdress from China

Tariff classification

Headings: 9505

Product description

Also, it was not made clear for NY E89031 that the headdress would be imported with a mask. The first item is PMG # 677538, Nute Gunray Deluxe (Catalog # 82219). The second item is PMG # 677539 Rune Haako Deluxe (Catalog #82220). Both items are elaborate latex rubber masks with appropriate headdresses for characters from the movie “STAR WARS Episode 1”. For each item, the mask creates an enlarged head upon which the headdress sits. The goods are considered a set with the essential character being the mask. Although the mask can be used without the headdress, the headdress needs the mask. For item #677538, if the headdress is placed upon the human head without the mask, the headdress slips down to the shoulders. For item #677539, since there is a crown, the headdress does not slip down to the neck. However, because of its size it does not sit well on the head. To keep it from slipping off the head, it must be held by the wearer’s hand.

CBP rationale

The applicable subheading for Nute Gunray Deluxe and Rune Haako Deluxe will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles,….

Full text

NY F85092 April 17, 2000 CLA-2-95:RR:NC:SP:225 F85092 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Priscilla E. Rogers The Paper Magic Group 127 East 9th Street, Suite 207 Los Angles, CA 90015 RE: The tariff classification of Masks and Headdress from China Dear Ms. Rogers: In your letter dated December 30, 1999, received in this office March 30, 2000, you requested a tariff classification ruling. In your letter you provided additional information concerning products that were ruled on in New York Ruling E89031. The sample provided for that ruling was a prototype and smaller than the final product supplied with this letter. Also, it was not made clear for NY E89031 that the headdress would be imported with a mask. The first item is PMG # 677538, Nute Gunray Deluxe (Catalog # 82219). The second item is PMG # 677539 Rune Haako Deluxe (Catalog #82220). Both items are elaborate latex rubber masks with appropriate headdresses for characters from the movie “STAR WARS Episode 1”. For each item, the mask creates an enlarged head upon which the headdress sits. The goods are considered a set with the essential character being the mask. Although the mask can be used without the headdress, the headdress needs the mask. For item #677538, if the headdress is placed upon the human head without the mask, the headdress slips down to the shoulders. For item #677539, since there is a crown, the headdress does not slip down to the neck. However, because of its size it does not sit well on the head. To keep it from slipping off the head, it must be held by the wearer’s hand. The applicable subheading for Nute Gunray Deluxe and Rune Haako Deluxe will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles,….: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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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