N004756 N0 Ruling Active

The tariff classification of masks from China.

Issued January 4, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You have submitted samples of the following masks, which are being returned upon your request. Style 10534, Pumpkin Sock Mask, is an orange jack-o’-lantern mask made of knit nylon that is intended for use as a costume for the Halloween holiday. Style 10535, Skull Sock Mask, is a grayish white skull mask made of knit nylon, and is intended for use as a costume for the Halloween holiday. Style 10537, Ghoul Sock Mask, is a red ghoul mask made of knit nylon, and is intended for use as a costume for the Halloween holiday. Style 10543, Spider-Man Sock Mask, is a mask that depicts the character “Spider-Man” that is made of knit nylon, and is intended for use as a costume for the Halloween holiday. Style 10545, Venom Sock Mask, is a mask that depicts the character “Venom” that is made of knit nylon, and is intended for use as a costume for the Halloween holiday.

CBP rationale

The applicable subheading for style 10534, Pumpkin Sock Mask, style 10535, Skull Sock Mask, style 10537, Ghoul Sock Mask, style 10543, Spider-Man Sock Mask, and style 10545, Venom Sock Mask, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.

Full text

N004756 January 4, 2007 CLA-2-95:RR:NC:N2:225 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 December 19, 2006, you requested a tariff classification ruling. You have submitted samples of the following masks, which are being returned upon your request. Style 10534, Pumpkin Sock Mask, is an orange jack-o’-lantern mask made of knit nylon that is intended for use as a costume for the Halloween holiday. Style 10535, Skull Sock Mask, is a grayish white skull mask made of knit nylon, and is intended for use as a costume for the Halloween holiday. Style 10537, Ghoul Sock Mask, is a red ghoul mask made of knit nylon, and is intended for use as a costume for the Halloween holiday. Style 10543, Spider-Man Sock Mask, is a mask that depicts the character “Spider-Man” that is made of knit nylon, and is intended for use as a costume for the Halloween holiday. Style 10545, Venom Sock Mask, is a mask that depicts the character “Venom” that is made of knit nylon, and is intended for use as a costume for the Halloween holiday. The applicable subheading for style 10534, Pumpkin Sock Mask, style 10535, Skull Sock Mask, style 10537, Ghoul Sock Mask, style 10543, Spider-Man Sock Mask, and style 10545, Venom Sock Mask, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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