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NY 809112

CLA-2-95:S:N:N8:225 809112


TARIFF NO.: 9505.90.6090

Beth Glover
Trans-Border Customs Services, Inc.
656 Elmwood Ave. Suite 200
Buffalo, New York 14222

RE: The tariff classification of several textile costumes from Taiwan

Dear Ms. Glover:

In your letter dated April 10, 1995 you requested a tariff classification ruling on behalf of your client Royal Specialty Sales.

Item 101130 - Monk's Robe: An unlined hooded robe. All the hems have visible overlock stitching. There is an unhemmed piece of material attached at the waist which functions as a belt.

Item 108790 - Witch: An unlined floor length dress. The dress and sleeve hems are unfinished and cut to look jagged.

Item 106370 - Witch: An unlined short dress. The dress and sleeve hems are unfinished and cut to look jagged.

Item 125760 - Bat: An unlined cape with attached hood. The unhemmed cape is cut so that the ends looks scalloped.

Item 106270 - Clown: An unlined "jumpsuit" of yellow and blue with two white pompons glued on the front. There is a long slit opening in the back hemmed with visible overlook stitching. The arm and leg hems are unfinished. There is a matching pointed hat, also unhemmed.

Item 106280 - Pirate Boy: Unlined short pants gathered at the waist with hems unfinished and cut in a jagged manner. The top is a vest with sewn in sleeves. The vest is bound and the sleeves are hemmed and gathered with very thin elastic. There is an unhemmed piece of fabric which is used as a belt.

Each style, made of 100 percent polyester, will be retail packed in a cellophane bag with a colored cardboard insert showing a person dressed in the costume. The name of the style will be prominently displayed. There is a small plastic hanger a the top of the bag to allow it to be displayed on a rack.

Although the items are made of textile, they are of a flimsy nature and construction. The material is thin polyester jersey. There are no facings, linings, or normal closures.

The applicable subheading for these textile Costumes 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 rate of duty 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.


Jean F. Maguire
Area Director

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