The tariff classification of a Children’s Costume – Emergency w/ Realistic Vinyl Hard Hat – 4 Styles from China.

NY H88090 February 7, 2002 CLA-2-95:RR:NC:SP:225 H88090 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a Children’s Costume – Emergency w/ Realistic Vinyl Hard Hat – 4 Styles from China. Dear Ms. Aldinger: In your letter dated January 29, 2002, you requested a tariff classification ruling. The submitted assortment, Item #999451, Children’s Costume – Emergency w/ Realistic Vinyl Hard Hat – 4 Styles, consists of four designs of costumes intended to be worn by a child for Halloween. The costumes are stated to be made of a combination of 80% polyvinyl chloride and 20% polypropolyene with the headgear made of hard vinyl. One “Firefighter” costume includes a red jacket with reflective tape, a white helmet and a plastic fire axe. The other “Firefighter” costume includes a black jacket with reflective tape, a yellow helmet, and a plastic fire axe. The “Police” costume includes a navy blue jacket with reflective tape, a white helmet with visor, and a pair of plastic handcuffs. The “Special Forces” costume includes a green/black camouflage jacket with a green/black camouflage helmet. The applicable subheading for Item #999451, Children’s Costume – Emergency w/ Realistic Vinyl Hard Hat – 4 Styles, 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