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June 25, 1999

CLA-2-95:RR:NC:SP:225 E82574


TARIFF NO.: 9505.90.6000

Mr. Roman Tekle
Fritz Companies, Inc.
9800 La Cienega Blvd. 12th Floor
Inglewood, CA 90301-2063

RE: The tariff classification of children’s costumes from China

Dear Mr. Tekle:

In your letter dated May 20, 1999, received in this office on May 25, 1999, you requested a tariff classification ruling on behalf of Sky Kids, Inc.

The four items submitted are dress-up style tops for children. Item 7197 (A, B & C) represents an assortment of multi-colored fabric tops with raw cut edges all around. Style A of the assortment is made of sequin material and has a round unfinished neckline with a jagged cut at the armholes and midriff. Style B is a shiny silver colored top, which incorporates a silver design. The neckline and armholes have a scallop cut edge and the bottom is unhemmed. Style C is a shiny silver colored top that incorporates a black and silver square pattern. The round cut neckline is unhemmed and the armholes and bottom have a scallop cut edge. All the closures on these style tops are by means of hook and loop fastener tabs located on the back of the garment.

Item 7194 is a gold colored, sequin, fabric top designed to slip over the head with no means of closure. It has a round neckline and raw unfinished edges all around.

It is your intention to import and display the tops on a plastic hanger with header card. The card will read “Dream Dazzlers” and will contain a picture of an ornately dressed young girl in similar attire. All the styles possess a dress-up fashion theme.

Each top is unlined and unhemmed with raw edges all around. There are no elaborate styling features present on any of the garments. This office finds all the items to be of flimsy non-durable construction and, therefore, classifiable in Chapter 95.

In a meeting held with National Import Specialist Alice Wong, you had agreed to permit her office to retain one of the tops (item 7197 style C) for training purposes. The remaining samples are being returned as requested.

The applicable subheading for item’s 7197 (style A, B & C) and 7194 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.

At this time articles classified in HTS 9505.90.6000 are not subject to quota restraints or visa requirements.

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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