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June 9, 1999

CLA-2-95:RR:NC:SP:225 E82783

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Anne Shrader
Friday’s Products, Inc.
6 Elwil Drive
Westport, Ct. 06880

RE: The tariff classification of Hat Box Trunk from China

Dear Ms. Shrader:

In your letter dated May 21, 1999 you requested a tariff classification ruling.

The instant product, Hat Box Trunk, item 26701, consists of a tutu which can be used as an elaborate collar, a lace veil, a cape, a cloth tiara, a maribou boa, a heart shaped wand, a necklace, a bracelet, a pair of play shoes, a long skirt, and a few hair accessories. All the goods are in a sturdy cardboard box in the shape of a hat box. The items together create the image of a pretty lady and are considered a costume set. The textile garments impart the essential character of the set.

The tutu is a rectangular piece of fabric, edged all around with overlock stitching. Thin elastic is sewn directly on the fabric with a single straight stitch. The ends are attached by hook and loop tabs.

The cape is gathered at the neck with thin elastic sewn directly on the fabric with a single straight stitch. The cape is closed by hook and loop tabs. There is overlock stitching on all edges. A small stripe of maribou is sewn down both sides of the front for decoration.

The skirt is gathered at the waist with thin elastic sewn directly on the fabric with a single straight stitch. There is overlock stitching on all edges. A small stripe of lace is sewn down both sides of the front for decoration.

The garments are of a kind classified as festive articles.

The applicable subheading for the item 26701 will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival and other entertainment articles, . 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 Wong at 212-637-7028.

Sincerely,

Robert B. Swierupski
Director,

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