The tariff classification of Costume items from China

NY G87693 March 23, 2001 CLA-2-95:RR:NC:SP:225 G87693 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Alan Scott The Paper Magic Group, Inc. 100 North Sixth Street, Suite 899C Minneapolis, MN 55403 RE: The tariff classification of Costume items from China Dear Mr. Scott: In your letter dated March 6, 2001 you requested a tariff classification ruling on two assortments and two items. The first assortment, item 6520350, call Deelie Bobbers Halloween Headband Assortment consists of three items, a Bat, a Spider and a Witch Headband. Each plastic headband is covered with bright orange felt. At the top is permanently affixed a substantial three-dimensional form. The first has seven three inch Bats each atop a curled wire covered in bright multicolored brush tricot. The second is a six-inch wide purple Spider with eight curled wire legs covered in bright green and purple brush tricot. The final is a four-inch tall purple Witch Hat decorated with green crescents, stars and dots. The purpose of the headband is to hold the ornament on the head. The second assortment, item 6520370, called Wing Assortment consists of butterfly, fairy and Angel Wings. Each wing of the pair is approximately 18 inches high and 9 inch wide. The wing’s shape is formed by bent metal wire. The wire is covered by thin gauzy material appropriately colored for its character. Each wing of the pair is attached to a small piece of textile. Two loops of elastic are sewn to that textile piece. Slipping the arms through the elastic loops holds on the wings. Item 6520380, Angel Wings is exactly like the Angel Wings in assortment 6520370. Item 6520390, Feather Wings & Halo consists of two pieces. The wings are similar to item 6520380 with addition of feathers all around the edges. The wings are slightly bigger, 20 by 9 inches. The seven inches in diameter halo is wire covered in feathers. The halo is attached to a plastic headband, which serves to hold the halo over the head. All of these goods are considered costumes, but not classifiable in Chapters 61 or 62. The applicable subheading for items 6520350, 6520370, 6520380 and 652090 will be 9505.90.600, 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division