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NY A80871

March 26, 1996



TARIFF NO.: 9505.90.6090

Ken August
Fun World
80 Voice Road
Carle Place, N.Y. 11514

RE: The tariff classification of four textile costumes from China.

Dear Mr. August:

In your letter dated February 27th, 1996 you requested a tariff classification ruling.

The first item, 8701, is called "Golden Angel Costume". It consists of a white thin knit dress. There is some detail. There are mesh sleeves and a mesh insert at the neck. The lace stand up collar is attached by means of a tape which also covers the neck closure. The tape extends beyond the collar and acts as a tie to close the neck. The hem of the sleeves and dress are raw. The two side seams are sewn with a single wide stitch. Stiff netting material is gathered together and stitched to the dress in a manner that gives the appearance of wings.. The outfit is accessorized with two different headbands. One is covered with the same material as the sleeves and insert. The other, which holds the halo, is covered in gold fabric. The second item, 8704, is called "Vampiress". It consists of a thin black polyester knit dress with a small collar. There is some detail. The collar has a stiff facing and is turned. The neck is finished with a sewn down turned facing. There are netting "sleeves" which will give the appearance of bat wings if the wearer extends her arms out. The sleeve is sewn in with a single wide stitch. Cuffs of the same material as the dress are tacked onto the end of the net sleeves. The sleeve and hems are scalloped raw edges.

The third item, 9962, is called "Conservative Witch". It consists of a long dress with long sleeves. There are no linings, facings or darts. The sleeves and dress hem are raw and cut in a jagged fashion. The side seams are single wide stitched. The dress is gathered at the neck and waist. The tunnel for the neck is created by a single wide stitch on turned over dress fabric. The thin elastic at the waist is attached with a single wide stitch. The dress is accessorized with a classic witch's cone shaped hat, a belt of the same material as the dress and a black velvet ribbon choker. The belt is one layer of fabric with all raw edges. The choker uses a hook and loop closure.

The final product, 9972, is called "Deluxe Vampire Costume". It consists of a cape, vest, cummerbund, bowtie, white gloves and a medallion on a red ribbon. The cape is one layer of thin woven material. The collar is turned with the red color exposed. A tie string closure is used to secure the garment around the neck. The inside seams and edges are all overlock stitched to keep the material from unraveling. The vest is made of thin knit material, black jersey in the back and gray velour in the front. It is closed with hook and loop patches. Gold colored "coins" are glued on the front to give the appearance of buttons. All seams are single wide stitched. The black satin cummerbund is closed by hook and loop patches. The bowtie is held in place by thin elastic. The gloves are a thin knit material.

The applicable subheading for the four costumes will be 9505.90.6090, 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: 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 J. Wong at 212-466-5538.


Roger J. Silvestri

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