CLA-2-95:S:N:N8:225 886416
Mr. A. Silvey
Silvey Shipping Co., Inc.
Bldg. 75 JFK Int'l. Airport
North Hangar Road Suite 211
Jamaica, New York 11430
RE: The tariff classification of costumes, lithographically
printed cardboard, a toy creature and pressure sensitive
stickers from China and Korea
Dear Mr. Silvey:
In your letter dated May 5, 1993, you requested a tariff
classifica- tion ruling on behalf of your client Spearhead
Industries.
Four samples and a catalog were submitted with your inquiry.
The first article is called a "See-Thru PVC Mask", number 656355.
The mask covers the entire facial area with cut out holes for the
eyes, nose and mouth. It is secured to the head via an elastic
band that is stapled to the sides. Although the mask is
transparent, permitting one's natural skin tone to be revealed, it
provides the appearance of a made up lady with appropriate colors
added to the eye area, cheeks and lips. The mask is one of 6
assorted styles.
The second article number 654120, "Boo Beepers Costume", is
a vinyl one piece childrens costume available in 6 assorted styles.
The sample submitted has a clown face, containing a squeaker, that
is worn above the head like a hood. The vinyl extends just below
the child's waist and is printed with various designs.
The next item, number 654121, is a "Display Hangar" which is
pictured in your catalog on page 30. The article is
lithographically printed on corrogated cardboard. A hook like
opening has been cut at the top for hanging purposes. The "Hangar"
is intended to display a long, black, costume cape.
Item number 653207 is called "Mr. Glow N. Bones". The article
is a jointed plastic skeleton which, as the title suggests, glows
in the dark. The skeleton measures 5 feet in height and will be
imported in a clear polybag with header.
The last article, item number 653053, is referred to as "Re-
Stix Fingernail Decorations". The package consists of flat
pressure sensitive stickers with printed decorations. The adhesive
designs come in four assorted styles in a shrink wrapped backer
card.
Under the pertinent Customs regulations, this office is
precluded from ruling on item numbers 656355, "See-Thru PVC Mask"
and 654120, "Boo Beepers Costume" which are related to the tariff
classification of the subject of a pending or completed Customs
transaction (the issue of costumes is currently before the Court
of International Trade). If you wish to have your arguments
considered and ruled upon by our Headquarters office, you should
request the District or Area Director having jurisdiction over the
entry of your merchandise to seek a ruling from Headquarters
through the Internal Advice procedure. If the entry has been
liquidated, you should file a protest and seek further review of
that protest by our Headquarters office.
The applicable subheading for item number 654121 "Display
Hangar" will be 4911.99.6000, Harmonized Tariff Schedule of the
United States (HTS), which provides for other printed matter,
printed on paper in whole or in part by a lithographic process.
The duty rate will be 0.4 percent ad valorem.
The applicable subheading for item number 653207 "Mr. Glow N.
Bones" will be 9503.49.0020, Harmonized Tariff Schedule of the
United States (HTS), which provides for toys representing animals
or non-human creatures: other: not having a spring mechanism:
other. The duty rate will be 6.8 percent ad valorem.
The applicable subheading for item number 653053 "Re-Stix
Fingernail Decorations" will be 3919.90.5060, Harmonized Tariff
Schedule of the United States (HTS), which provides for self
adhesive plates, sheets, film, foil, tape, strip and other flat
shapes, of plastics, other...other. The duty rate will be 5.8
percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport