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NY 805474

January 19, 1995

CLA-2-95:S:N:N8:225 805474


TARIFF NO.: 9505.90.6090

Mr. Ken August
Easter Unlimited, Inc.
80 Voice Road
Carle Place, N.Y. 11514

RE: The tariff classification of two textile Costumes from China

Dear Mr. August:

In your letter dated December 22, 1994 you requested a tariff classification ruling.

Item 9950 - Pirate Woman: an unlined and unhemmed nylon dress packed with two matching strips (unhemmed) of fabric. One strip is to use as a headband, the other as a belt.

Item 9059D - Devil Cape: A 56" unlined polyester jersey cape with an unhemmed ragged cut bottom. It is tied at the neck with simple ribbon.

Each style 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 costumes in these items are made of textile, they are of a flimsy nature and construction. The material is thin polyester jersey. The bottom of the dress and the cape have no hem but just cut to a have a ragged cut look. There are no linings, darts or facings.

The applicable subheading for these four 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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