L82126 L8 Ruling Active

The tariff classification of masks from China.

Issued February 4, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted the following samples, which are being returned upon your request: Style 10314-10, Big Bad Wolf Deluxe Vinyl Mask, is a vinyl mask depicting the wolf disguised as grandma from the children’s story “Little Red Riding Hood.” The wolf has on grandma’s blue hat and round glasses (without lenses), and has its mouth wide open with its tongue hanging out. The mask is intended as a costume for the Halloween holiday. Style 10342-10, Devilicious Vinyl Mask, is a red vinyl devil mask with two 4” curved horns. The mask has an attached gray baseball cap, and is intended as a costume for the Halloween holiday. Style 10398, Vamp Full Vinyl Mask, is a vinyl mask that depicts a vampire with two front fangs and its mouth in a sneer. The vampire wears an attached brown bandanna and a pair of sunglasses. It has a bat earring on one ear. The mask is intended as a costume for the Halloween holiday.

CBP rationale

The applicable subheading for style 10314-10, Big Bad Wolf Deluxe Vinyl Mask, style 10342-10, Delicious Vinyl Mask, style 10398, and Vamp Full 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.

Full text

NY L82126 February 4, 2005 CLA-2-95:RR:NC:SP:225 L82126 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 10314-10, Big Bad Wolf Deluxe Vinyl Mask, is a vinyl mask depicting the wolf disguised as grandma from the children’s story “Little Red Riding Hood.” The wolf has on grandma’s blue hat and round glasses (without lenses), and has its mouth wide open with its tongue hanging out. The mask is intended as a costume for the Halloween holiday. Style 10342-10, Devilicious Vinyl Mask, is a red vinyl devil mask with two 4” curved horns. The mask has an attached gray baseball cap, and is intended as a costume for the Halloween holiday. Style 10398, Vamp Full Vinyl Mask, is a vinyl mask that depicts a vampire with two front fangs and its mouth in a sneer. The vampire wears an attached brown bandanna and a pair of sunglasses. It has a bat earring on one ear. The mask is intended as a costume for the Halloween holiday. The applicable subheading for style 10314-10, Big Bad Wolf Deluxe Vinyl Mask, style 10342-10, Delicious Vinyl Mask, style 10398, and Vamp Full 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →