I81434 I8 Ruling Active

The tariff classification of five latex masks from China.

Issued May 17, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You are requesting the tariff classification on five latex masks. The first mask, which is item # 56120, is named Clam Up Mask and looks like a clam shell with a face. The second mask, designated as item # 56121, is called Nerd Mask; it is a likeness of a goofy man wearing glasses. The third mask is identified as item # 56122; it is described as a Bubba Mask and is a mask of a comical man with only one tooth and sunglasses. The fourth mask, Armageddon, item # 56123, is a depiction of a full head covering, or helmet, with breathing apparatus. The fifth latex mask, item # 56124, is named Visible Man; it is a mask of a skeleton’s head. The five latex masks will be classified in Chapter 95 of the HTSUS as other entertainment articles. Detailed illustrations of the masks were submitted, in lieu of samples.

CBP rationale

The applicable subheading for the five latex masks, item numbers 56120, 56121, 56122, 56123 and 56124, 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 I81434 May 17, 2002 CLA-2-95:RR:NC:2:225 I81434 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Jeff Waters, Sales Director, Seasonal Products New Vision by Mario Chiodo A Division of Leisure Arts, Inc. P.O. Box 55595 Little Rock, AR 72215-5595 RE: The tariff classification of five latex masks from China. Dear Mr. Waters: In your letter dated April 25, 2002, you requested a tariff classification ruling. You are requesting the tariff classification on five latex masks. The first mask, which is item # 56120, is named Clam Up Mask and looks like a clam shell with a face. The second mask, designated as item # 56121, is called Nerd Mask; it is a likeness of a goofy man wearing glasses. The third mask is identified as item # 56122; it is described as a Bubba Mask and is a mask of a comical man with only one tooth and sunglasses. The fourth mask, Armageddon, item # 56123, is a depiction of a full head covering, or helmet, with breathing apparatus. The fifth latex mask, item # 56124, is named Visible Man; it is a mask of a skeleton’s head. The five latex masks will be classified in Chapter 95 of the HTSUS as other entertainment articles. Detailed illustrations of the masks were submitted, in lieu of samples. The applicable subheading for the five latex masks, item numbers 56120, 56121, 56122, 56123 and 56124, 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

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