The tariff classification of a vinyl costume from China.

NY J80817 February 25, 2003 CLA-2-95:RR:NC:SP:225 J80817 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Randy Williams Seasons USA Inc. 18644 E. Powers Land Aurora, CO 80015 RE: The tariff classification of a vinyl costume from China. Dear Mr. Williams: In your letter dated January 29, 2003, you requested a tariff classification ruling. The sample submitted, Style #12665, “Vinyl sport costume – basketball”, is a polyvinyl chloride (PVC) round shaped sleeveless costume for the Halloween holiday that is colored orange with black lines. The costume measures approximately 48 inches in diameter and is secured via a hook and loop closure and a tie at the neck. The costume is sized for a child five-10 years of age and, when worn, gives the wearer the appearance of a basketball. Your sample is returned via the express service for which you purchased a shipping label. The applicable subheading for Style #12665, “Vinyl sport costume – basketball”, will be 9505.90.60000, 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