The tariff classification of a Theatre Half Eye Mask from China

N158147 April 15, 2011 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Kim Benedetto Seasons USA Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of a Theatre Half Eye Mask from China Dear Ms. Benedetto: In your letter dated March 29, 2011, you requested a tariff classification ruling. You are requesting the tariff classification on a Theatre Half Eye Mask, style # OEM11-0600. The item is an adult Halloween mask that is constructed of 100% polypropylene with a backing of 100% polyester and an attached band with a hook and loop closure for ensuring a secure fit. The front of the mask is decorated with glittery etchings and a sparkly outline around the eye opening. In addition, the entire mask is trimmed with a metallic lace fabric. The theatre mask will be classified in Chapter 95 of the HTSUS. The sample will be returned, as requested by your office. The applicable subheading for the Theatre Half Eye Mask, style OEM11-0600, 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 Wayne Kessler at (646) 733-3026. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division