J82597 J8 Ruling Active

The tariff classification of a helmet and a belt from China.

Issued April 10, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted the following samples: Item #IM889, Helmet, consists of a combination helmet and mask made of vinyl that is designed to be worn by a child as a costume. The helmet is black and red and decorated with gold triangular spikes along its top and at its ears. Molded to the front of the helmet is a gray skull-like mask with large pointed gold teeth. When worn, the item would cover the head and face. Item #IM907, Belt, consists of a black vinyl belt that measures approximately 3 inches in width and secured by black textile ties. The belt is decorated at its midpoint with a silver skull with gold teeth inside a pink diamond, and on either side by 1 small gold triangular spike. Next to the small spike is a larger spike inside a pink and gold protuberance. The belt is designed to be worn by a child as a costume. Your samples are being returned upon your request.

CBP rationale

The applicable subheading for Item #IM889, Helmet, and Item #IM907, Belt, 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 J82597 April 10, 2003 CLA-2-95:RR:NC:SP:225 J82597 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Anna Maria Salas Rogalski Disguise™ Inc. 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of a helmet and a belt from China. Dear Ms. Salas Rogalski: In your letter dated March 28, 2003, you requested a tariff classification ruling. You submitted the following samples: Item #IM889, Helmet, consists of a combination helmet and mask made of vinyl that is designed to be worn by a child as a costume. The helmet is black and red and decorated with gold triangular spikes along its top and at its ears. Molded to the front of the helmet is a gray skull-like mask with large pointed gold teeth. When worn, the item would cover the head and face. Item #IM907, Belt, consists of a black vinyl belt that measures approximately 3 inches in width and secured by black textile ties. The belt is decorated at its midpoint with a silver skull with gold teeth inside a pink diamond, and on either side by 1 small gold triangular spike. Next to the small spike is a larger spike inside a pink and gold protuberance. The belt is designed to be worn by a child as a costume. Your samples are being returned upon your request. The applicable subheading for Item #IM889, Helmet, and Item #IM907, Belt, 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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