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NY D81076

August 31, 1998

CLA-2-95:RR:NC:SP:225 D81076


TARIFF NO.: 9505.90.6000

Mr. Geoffrey Greenberg
Creative Designs International, LTD.
The Pavilion, Suite 822
Jenkintown, PA 19046

RE: The tariff classification of assorted textile costumes from China

Dear Mr. Greenberg:

In your letter dated August 5, 1998 you requested a tariff classification ruling.

Several costumes of a similar nature were submitted with your inquiry for our review. Item #88009 is a "Long Sequin Dress-up Skirt" with a narrow elastic sewn to the waist via single stitch. A stiff net ruffle is affixed to the bottom of the skirt and a silver ribbon is sewn along the top edge at the waist. Item #88010 is a "Short Dress-up Skirt". Made of pink sequined material, the ends are raw cut and unhemmed. A thin elastic is single stitched at the waist along with a band of the skirt material in silver. Item 88011 is a "Long Sequin Dress-up Dress". It has a thin elastic single stitched at the top with a narrow silver ribbon sewn along the unhemmed edge. A double layer of netting is sewn along the bottom edge. Item #88012 is a pink "Sequin Dress-up Tank Top". The top has narrow elasticized shoulder straps and is of a similar design to the other sequined outfits.

The "Jacket With Fur", item #88013, is made of pink sequined material with imitation fur around the neck, front openings and around the bottom of the jacket. There is no means of closure. A thin elastic is sewn at both wrists and the sleeves are unhemmed. Item #88014, "Evening Dress-up" is composed of an iridescent fabric and fake maribou shoulder straps. The pink maribou extends across the top front of the dress to which a textile rosette is glued. A thin elastic is single stitched around the top. A pink netting is sewn along the bottom of the dress. The last outfit, item #88015 is a "Dress-up Top." The purple sequined top is sleeveless and unhemmed all around. A silver ribbon is sewn along the raw edges of the collar, armholes, and bottom. A fabric rosette, embellished with imitation fur, is glued at the center of the neckline.

You state that each item will be imported packaged with a header card and that the country of origin will be indicated on the retail package. Since all articles entering the commerce of the United States must be properly marked with the country of origin, this office assumes the costumes will be imported in their retail package.

It is noted that the skirts, tops and dresses are made of textile, however, they are considered to be of a flimsy nature and construction. The costumes are lacking in durability and are generally not recognized as normal articles of apparel.

The applicable subheading for the described costumes 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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