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NY B84561

June 23, 1997

CLA-2-95:RR:NC:SP:225 B84561


TARIFF NO.: 9505.90.6090; 6204.43.4040

Ms. Lori Aldinger
Rite Aid corporation
P. O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of textile costumes from China

Dear Ms. Aldinger:

This letter is in response to your request of the tariff classification ruling for five costumes.

The five costumes submitted were:

#91883/style #8006 - Clown, adult, which consists of a one piece polyester bodysuit decorated with two pompons and a sewn on collar. The items has a slit opening and drawstring closure. All edges are raw.

#92083/style #8504 - Corpse, child, which consists of a hooded polyester robe decorated by a screen print chest insert and a raw edge narrow textile belt. All edges are raw except the hood which has visible overlock stitching.

#92083/style #8503 - Ninja, child, which consists of a two pieces; a polyester hooded sleeveless top and plain polyester pants with a gathered waist. All edges are raw except the hood which has visible overlock stitching. A raw edge narrow textile belt has a small screen printed square sewn on to it. A raw edged masked is tacked to the hood. There are two textile arm cuffs.

#92083/style 8521 - Pumpkin, child, which consists of a polyester screen printed sleeveless tunic closed at the neck with contrasting binding. The raw edged bottoms is gathered by elastic sewn directly on the fabric with a straight stitch. The sleeve opening is raw edge. A small hat is held on by a long elastic cord, has overlock stitched hem and is decorated with the same binding used at the neck.

#92083/style 8519 - Bride, child, which consists of a highly stylized polyester gown with a sewn in lace overskirt, lace sleeves and lace yoke insert. The gathered waist has its elastic attached by overlock stitching. All edges are raw. A raw edged lace veil attached to a plastic headband is also included.

The first four samples have little or no styling features. Generally the necks are unfinished or have visible overlock stitching. The hems are all raw edges. They have a flimsy and non-durable construction. Overall, it is reasonable to conclude that all five items are costumes of 9505.

The bride sample is highly stylized. The lace styling features are well constructed. Although this ornamentation has row edges, it is of a fabric that resist runs/frays even with a raw edge. It is reasonable to conclude this garment is comparable to articles generally recognized as an article of fancy dress and excluded from Chapter 95 by note 1(e).

The applicable subheading for the first four 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.

The applicable subheading for item 92083/style 8519 will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Dresses: Of synthetic fibers: Other: Other: Other: Girls'." The applicable rate of duty is 16.7 percent ad valorem and the textile restraint category is 636.

The designated textile and apparel category may be subdivided in parts. If so, vasa and quota requirements applicable to the subject merchandise may be affected. Since part categories and the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, The Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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.


Gwenn Klein Kirschner
Chief, Special Products Branch

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