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NY C81154

November 20, 1997

CLA-2-95:RR:NC:SP:225 C81154


TARIFF NO.: 9505.90.6000

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

RE: The tariff classification of costumes from China

Dear Mr. August:

In your letter dated October 24, 1997 you requested a tariff classification ruling.

The submitted samples are textile costumes for young children. The "Li'l Scarecrow Costume" - item #9759 is a one piece jumpsuit style garment. It features a textile fringe that is sewn into the sleeves and pant legs. Edges are raw cut and jagged except for the neckline which is capped with a tie closure in the back. An unfinished fabric belt is sewn along the side of the waist and a matching fringed hat is included.

The "Toddler Witch Costume" - item #9783 is comprised of a simple black and orange dress with a pointed hat. All edges are raw cut except for a capped neckline with a tie closure in the back.

Item #9754 is a "Li'l Witch Toddler Costume" consisting of a black dress and matching hat. The sleeves and hemline of the dress are raw cut with jagged edges.

The "Li'l Slugger Costume" - item #9771 is a one piece outfit resembling a baseball uniform. The article is white with navy blue stripes and the words "ALL STAR" printed across the top. An elastic is sewn along the leg edges with an overlock stich (there is no turned hem). It's short sleeves are raw cut. The capped neckline draws back to a tie closure.

All of the costumes are made of man-made fiber materials. Each style will be retail packaged in a plastic bag with a cardboard insert showing a model dressed in the costume. Although made of textile material, the costumes have little or no styling features, raw cut edges and are basically of flimsy construction.

The applicable subheading for item numbers 9759, 9783, 9754 and 9771, 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.

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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