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NY E89401

December 1, 1999

CLA-2-95:RR:NC:SP:225 E89401


TARIFF NO.: 9505.90.6000

Pat Beals
Teetot & Co. Inc.
624 North Eckhoff
Orange, CA 92868

RE: The tariff classification of Costumes from China

Dear Ms. Beals:

In your letter dated Oct. 20, 1999, received in this office November 2, 1999, you requested a tariff classification ruling.

Item # 3611, Fantasy Playclothes, consists of a number of items retail packed in a “dress-up trunk”. The components consist of plastic shoes, marabou boa, sequin tiara and wand, bridal veil, bridal dress, apron skirt which can be used as a cape, glamour camisole, glamour dress/skirt, “fur” stole, gold and lace skirt with matching gold and lace camisole. All the items can be mixed and matched to create glamorous lady outfits. The retail package is considered a set with the essential character imparted by the garments. The trunk is a cardboard box and is considered normal retail packing. Because of the raw edges, thin elastic, tie closures, overlock stitching, etc., the product is constructed in a non-durable fashion. Overall, it is reasonable to conclude that the garments are costumes of 9505. The sample is retained for training purposes.

The applicable subheading for Item 3611, Fantasy Playclothes, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or 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.


Robert B. Swierupski

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