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NY 805149




January 3, 1995

CLA-2-95:S:N:N8:225 805149

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6090

Mr. Ken August
Easter Unlimited, Inc.
80 Voice Road
Carle Place, N.Y. 11514

RE: The tariff classification of Children's Costume Assortment 9740 from China

Dear Mr. August:

In your letter dated December 8, 1994 you requested a tariff classification ruling.

Item 9740 is an assortment of man-made textile children's costumes. The anticipated age range is three to ten years. The four styles are:

Witch - hat, skirt, net wrist pieces
Ballerina - head piece, skirt, wrist pieces Hawaiian - fabric flower lei, plastic grass skirt Jester - collar, skirt, a jester wand

Each style will be retail packed in a cellophane bag with a colored cardboard insert showing a child dressed in the costume. The name of the style will be prominently displayed. There is a metal grommet at the top of the bag to allow it to be displayed on a rack.

Although the skirts are made of textile, they are of a flimsy nature and construction. There are no seams, hems or lining. The two layers of net material, one shorter than the other, are sewn to an elastic band approximately 24 inches long. There is hook and loop closure material at the respective ends of the elastic band. The item becomes a skirt by wrapping the elastic band around the waist and attaching the hook and loop closure.

The applicable subheading for the Children Costume Assortment 9740 will be 9505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for "Festive, carnival or other entertainment articles,....:Other: Other: Other. The rate of duty will be 3.1 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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