The tariff classification of costumes from China.

NY L83742 April 22, 2005 CLA-2-95:RR:NC:SP:225 L83742 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Anna Maria Rogalski Disguise, Inc. 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of costumes from China. Dear Ms. Rogalski: In your letter dated April 1, 2005, you requested a tariff classification ruling. You submitted the following samples, which are being returned per your request: Style 14458, Gargoyle Horns, is a headband comprised of two 100% vinyl black horns that measure approximately 1-1/2” in width and 4-1/2” in length. The horns are attached to a thin, clear elastic cord that fits around the head and keeps the horns upright on top of the head. The horns are intended for use as a costume for the Halloween holiday, and will be imported in a plastic bag attached to a header card. Style 14459, Dragon Wings, is a headband comprised of two 100% vinyl black miniature wings decorated with red veins that measure approximately 3-1/2” in width and 5-1/2” in length. The wings are attached to a thin, clear elastic cord that fits around the head and keeps the wings upright on top of the head. The wings are intended for use as a costume for the Halloween holiday, and will be imported in a plastic bag attached to a header card. Style 14460, Oversized Devil Horns, is a headband comprised of two 100% vinyl black horns with red tips that measure approximately 1-1/2” in width and 4-1/2” in length. The horns are attached to a thin, clear elastic cord that fits around the head and keeps the horns upright on top of the head. The horns are intended for use as a costume for the Halloween holiday, and will be imported in a plastic bag attached to a header card. Style 14461, Arrow Head Horns, is a headband comprised of two halves of a 100% vinyl arrow with red feathers and a silver point. Each half of the arrow measures approximately ½” in width and is attached to a thin, clear elastic cord. When the cord is fitted around the head, each half of the arrow is pressed against two sides of the head, making it appear that the arrow has gone through the head. The arrow is intended for use as a costume for the Halloween holiday, and will be imported in a plastic bag attached to a header card. Style 14228-14, Red Horns, is a headband comprised of two 100% vinyl red horns that measure approximately 1” in width and 3” in length. The horns are attached to a thin, clear elastic cord that fits around the head and keeps the horns upright on top of the head. The horns are intended for use as a costume for the Halloween holiday, and will be imported in a plastic bag attached to a header card. The applicable subheading for Style 14458, Gargoyle Horns, Style 14459, Dragon Wings, Style 14460, Oversized Devil Horns, Style 14461, Arrow Head Horns, and Style 14228-14, Red Horns, 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