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NY 806067




February 10, 1995

CLA-2-95:S:N:N8:225 806067

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6090

Mary Bailey
Import Department
Sears Merchandise Group
3333 Beverly Road, BC-205 A
Hoffman Estates, Illinois 60179

RE: The tariff classification of Children's Pumpkin Costume from Taiwan

Dear Ms. Bailey:

In your letter dated January 12, 1995 you requested a tariff classification ruling.

The item is a Halloween Pumpkin Costume, made of woven acrylic. It consists of three items retail packed together. The largest piece covers the body with openings for the head, arms and legs. The leg and head openings are gather with a thin elastic. There are black overlays on the orange material which represent the eyes nose and mouth of a jack-o-lantern. The second piece is a cap held on by a thin elastic. It is an orange circle the a green stem and leaves. The final piece is a small black mask which just covers the eyes.

Although the item is made of textile, the construction is flimsy. There is no lining and all the seams are single stitched. The elastic at the bottom which will get the most wear and tear from the child merely walking is only a quarter inch wide and it is attached to the garment by single straight stitching. Your sample is returned as requested.

The applicable subheading for the Pumpkin Costume will be 9505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles,....: Other: Other, Other. The duty rate will be free. 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

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