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NY B89152

September 29, 1997

CLA-2-95:RR:NC:SP:225 B89152


TARIFF NO.: 9505.90.6000

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

RE: The tariff classification of costumes from China

Dear Mr. August:

In your letter dated August 27, 1997, received in this office on September 2, 1997, you requested a tariff classification ruling.

Item 9951 is an "Executioner" style costume made of man-made fibers. The costume consists of an overshirt, pair of pants, a belt and an eye mask. The top is red and black with a sewn-on hood. It has a layered look appearance and raw cut edges all around. The black pants are held in place by an elasticized waistband. The elastic measures approximately 1/4 inches in width and is sewn directly around the edge of the pants using a single and overlock stitch. The leg bottoms are simply cut and unfinished. A black belt (also raw edged finishing) and an eye patch are included in the retail package which will picture a model dressed in the outfit.

The "Female Skull Warrior", item 9989, consists of a halter top, skirt, headband, belt, legbands, armbands and two glovelets. The halter is made primarily of latex and has ribbon ties with a hook and loop fastener attachment at the neck. The black skirt has a 1/4 inch elastic, sewn by single stitch, at the waist. It is constructed of textile material which has been cut in long strips with unfinished edges. The belt, made of latex with fabric ties, features a two dimensional skull head. All the other accessories have raw cut edges. The entire product will be packaged in a polybag with a photo insert of a model wearing the costume.

The applicable subheading for the, "Executioner" item 9951 and "Female Skull Warrior" item 9989, will be 9505.90.6000, 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. The rate of duty will be free.

You had also inquired about three other costumes: the "Caped Vampire Costume" item 9977, "Skull Digger Costume" item 9978 and "Lord Skull Costume" item 9979. These articles will be addressed in a separate ruling letter to you.

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.


Robert B. Swierupski

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