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NY C81340

November 24, 1997

CLA-2-95:RR:NC:SP:225 C81340


TARIFF NO.: 9505.90.6000; 6204.42.3040

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 29, 1997 you requested a tariff classification ruling.

The submitted samples are textile costumes for young children. Item #9753 is a "Toddler Candycorn Costume". The article consists of a knit jersey jumper with matching hat. The jumper is designed to be worn over a child's clothing or leotard. It has overlock stitching around sleeveless arm holes and leg holes. An elastic is sewn to the leg openings with a single stitch. The costume has a capped neckline which ties in the back. It is fashioned out of colored fabric panels of white, orange and yellow. A smiling face is printed on the front.

The "Li'l Ghoul Costume", item #9765, consists of a hooded, pull over style, robe and a wrap around belt. The robe is black with raw cut edges at the sleeves and hemline. It has a tie closure in the back.

The "Country Girl Costume", item #9755, is a one piece polyester dress. The garment is styled in a layered look fashion with a checkered blue and white pinafore over a sewn in white blouse. The pinafore has a sewn in waist band that secures in the back via hook and loop fastener material. It has a turned hem and is finished all around. The blouse portion has short, elasticized, sleeves with a sewn on lace ruffle. It has a capped neckline which draws back to a tie closure. The open back of the blouse is finished with overlock stitching.

The "Toddler Mouse Costume", item #9758 consists of a dress, belt and headband. The dress is made of polyester knit material with a ruffled netting sewn into the collar. A thin elastic is sewn at the waist with an overlock stich. It has a capped neckline that ties in the back. Accessorizing the dress is a white sash and net ruffles sewn on the sleeves and hem. The headband itself is made of plastic and covered by textile material. It has a red bow glued at the top between two sewn on ears. The ears are formed out of wire and covered by a black fabric.

All of the costumes will be individually packaged in a plastic bag with a cardboard insert picturing a model dressed in the costume.

Items #9753, 9765 and 9758 are considered to be of flimsy construction, lacking in durability and generally are not recognized as being normal articles of apparel. Therefore, these costumes would qualify as an article of fancy dress within Chapter 95.

Item #9755, however, is so well made with turned hems, a sewn in styling feature (the pinafore top) and all around finishing that it must be exluded from Chapter 95 in accordance with Chapter note 1(e) which states "This Chapter does not cover: Sports clothing or fancy dress, of textiles, of Chapter 61 or 62."

The applicable subheading for item numbers 9753, 9765 and 9758, 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.

The applicable subheading for the "Country Girl Costume", item #9755, will be 6204.42.3040, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), dresses, of cotton:other, other, other, girls'. The rate of duty will be 11.3% ad valorem.

The dress falls within textile category designation 336. Based upon textile trade agreements, products of China are presently subject to quota restraints and visa requirements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are 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.


Robert B. Swierupski

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