The tariff classification of masks from China.

NY L82001 February 10, 2005 CLA-2-95:RR:NC:SP:225 L82001 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Leah C. Navidad Disguise, Inc. 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of masks from China. Dear Ms. Navidad: In your letter dated January 6, 2005, you requested a tariff classification ruling. You submitted the following samples, which are being returned upon your request: Style number 10130-10, Chinless Vampire Vinyl Mask, is a vinyl mask that covers ¾ of the face and leaves the chin exposed. The mask depicts a vampire with two fangs and fake metal piercing on the nose and eyebrows. The mask is secured in back with an elastic strap, and is intended as a costume for the Halloween holiday. Style number 10326-10, Hoop Head Vinyl Mask, is a vinyl mask that is pulled on over the head and covers the upper half of the face while leaving the mouth and chin exposed. The mask resembles an orange basketball, and is intended as a costume for the Halloween holiday. Style number 10346-10, Viking Warrior Vinyl Mask, is a vinyl mask that is pulled on over the entire head. The mask depicts a bearded Viking wearing a crown decorated with a dragon, and is intended as a costume for the Halloween holiday. Style number 10377, Caveman Half Cap Vinyl Mask, is a vinyl mask that is pulled on over the head and covers the upper half of the face while leaving the lower mouth and chin exposed. The mask depicts a bald-headed caveman with simian features, and is intended as a costume for the Halloween holiday. The applicable subheading for style number 10130-10, Chinless Vampire Vinyl Mask, style number 10326-10, Hoop Head Vinyl Mask, style number 10346-10, Viking Warrior Vinyl Mask, style number 10377, Caveman Half Cap Vinyl Mask, 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