The tariff classification of item number 33063, Golden Heart Angel Halo and Wings Set White with Gold, from China, Vietnam, and Taiwan

N048250 January 22, 2009 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Helena Cooper Original Concepts Inc. 701 E. 3rd Street, Suite 130 Los Angeles, CA 90013 RE: The tariff classification of item number 33063, Golden Heart Angel Halo and Wings Set White with Gold, from China, Vietnam, and Taiwan Dear Ms. Cooper: In your letter dated December 10, 2008, on behalf of Smiffys, you requested a tariff classification ruling. Item number 33063 consist of two articles, a pair of wings and a halo. Each wing measures approximately 18 inches in height x 9 inches in width. The wings’ shape is formed by bent metal wire, and is held on the person by slipping one’s arms through elastic loops on the back of the wings. The Golden Heart Angel Halo & Wings Set White with Gold has a halo which is attached to a plastic headband that serves to hold the halo over the head. The set is considered a costume, but not classifiable in Chapters 61 or 62 of the Harmonized Tariff Schedule of the United States. The applicable subheading for item number 33063, Golden Heart Angel Halo and Wings Set White with Gold, 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