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January 28, 1999

CLA-2-95:RR:NC:SP:225 D86521


TARIFF NO.: 9505.90.6000

Mr. Kevin Maher
C-Air Customhouse Brokers
153-66 Rockaway Blvd.
Jamaica, N.Y. 11434

RE: The tariff classification of a child’s costume from China

Dear Mr. Maher:

In your letter dated January 5, 1999 you requested a tariff classification ruling on behalf of Edlin Enterprises.

The product, “Deluxe Collection 672-4 B,” is a child’s costume consisting of a tutu, ballet slippers, headband and wand. The tutu is composed of two layers of netting, gathered at the waist, and single stitched to an exposed thin piece of elastic. The netting is cut with raw edges at the waist and hemlines. The accessories are trimmed with pink ribbon bows.

This article is considered a set whose essential character is imparted by the tutu garment. The tutu is made of a flimsy, non-durable, construction which clearly negates classification as an article of apparel. It is more appropriately identified as a costume of fancy dress within Heading 9505. Your sample is being returned as requested.

The applicable subheading for the “Deluxe Collection 672-4 B” 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 212-637-7028.


Robert B. Swierupski

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