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NY 805170




January 11, 1995

CLA-2-95:S:N:N8:225 805170

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 three textile Pirate Costumes from China

Dear Mr. August:

In your letter dated December 14, 1994 you requested a tariff classification ruling.

Item 9920Z - Pirate: polyester pants with simulated sash, vest and head covering. Sized for adults.

Item 9702Z - Pirate Boy: same as above, but in children's sizes

Item 9704Z _ Pirate Girl: Polyester skirt with attached sash, vest and head covering.

Each style will be retail packed in a cellophane bag with a colored cardboard insert showing a person dressed in the costume. The name of the style will be prominently displayed. There is a small plastic hanger a the top of the bag to allow it to be displayed on a rack.
Although the pieces in these sets are made of textile, they are of a flimsy nature and construction. The material is thin polyester jersey. The bottom of the pants, skirt and vests have no hems but are ragged cut look. The vest armholes and the headpiece are finished in visible overlock stitching. There are no linings, darts or facings.

The applicable subheading for these three Pirate Costumes 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 free.

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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