J82992 J8 Ruling Active

The tariff classification of a helmet 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 have submitted a sample of a Vacuform Knight’s Helmet identified as Item #IM914. The helmet is made of polyvinyl chloride and its oval shape measures approximately 5 inches in height x 6-1/2 inches in width x 8 inches in length. The helmet is a black and silver “metallic” color with a red band around its rim and lengthwise across its center. The helmet is decorated on front with a gold dragon in profile that has a red eye and a red claw. The helmet is intended as a knight’s costume for a child and not considered a hat of Chapter 65 of the Harmonized Tariff Schedule. Your sample is being returned as requested.

CBP rationale

The applicable subheading for Item #IM914 – Vacuform Knight’s Helmet 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 J82992 April 10, 2003 CLA-2-95:RR:NC:SP:225 J82992 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 from China. Dear Ms. Salas Rogalski: In your letter dated March 26, 2003, you requested a tariff classification ruling. You have submitted a sample of a Vacuform Knight’s Helmet identified as Item #IM914. The helmet is made of polyvinyl chloride and its oval shape measures approximately 5 inches in height x 6-1/2 inches in width x 8 inches in length. The helmet is a black and silver “metallic” color with a red band around its rim and lengthwise across its center. The helmet is decorated on front with a gold dragon in profile that has a red eye and a red claw. The helmet is intended as a knight’s costume for a child and not considered a hat of Chapter 65 of the Harmonized Tariff Schedule. Your sample is being returned as requested. The applicable subheading for Item #IM914 – Vacuform Knight’s Helmet 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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