The tariff classification of a vinyl costume from China.

NY J80682 February 6, 2003 CLA-2-95:RR:NC:SP:225 J80682 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Randy Williams Seasons USA Inc. 18644 E. Powers Land Aurora, CO 80015 RE: The tariff classification of a vinyl costume from China. Dear Mr. Williams: In your letter dated January 23, 2003, you requested a tariff classification ruling. The sample submitted, Style #12421B, Fun Monster Vinyl Costume – Smiley, consists of a polypropylene sleeveless costume that is colored green with a hook and loop closure in the back and a tie at the neck. The costume depicts a smiley face with two 6” eyes, a 14” mouth, and two silver antennae on top. The item is designed for a child 5-10 years old as a costume for the Halloween holiday. Your sample is returned via the express service for which you purchased a shipping label. The applicable subheading for the Style #12421B, Fun Monster Vinyl Costume – Smiley, 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