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NY 805475




January 19, 1995

CLA-2-95:S:N:N8:225 805475

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 five textile Costumes for very young children from China

Dear Mr. August:

In your letter dated December 22, 1994 you requested a tariff classification ruling.

Item 9786Z - Pumpkin Costume: A one piece orange "bodysuit" with a green leaf collar closed at the back with string ties. There is a screen print of a Jack-O-Lantern on the front. The orange hood also has green leaves and closes with string ties.

Item 9797Z - Bat Costume: A one piece black "bodysuit" with a white insert in the front screen printed with bats. The sleeves have additional fabric which gives a cape or wing like appearance. The garment closes in the back with a string tie. The black hood has small ears sewn on it and closes with string ties.

Item 9790Z - Dinosaur Costume: A one piece green "bodysuit" with a yellow insert in the front closed at the back with string ties. The green hood is quite elaborate with a long green "tail" with jagged yellow ornamentation. It is also decorated with eyes and "flaming" nostrils and closes with sting ties.

Item 9792Z - Bunny Costume: A one piece white "bodysuit" with a pink insert in the front with a sitting bunny appliqued on the insert. It closes at the back with string ties. The white hood has large rabbit type ears attached. The hood closes with string ties.

9761Z - Clown Costume: A one piece "bodysuit", one half is red and the other is white polka dot material. The front is decorated with two yellow pompons. There is a white ruffle collar with a yellow binding. It is closed at the back with string ties. There is a pointed cap made from the polka dot material with a red ruffle.

Each style will be retail packed in a cellophane bag with a colored cardboard insert showing a young child 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 "bodysuits" in these items are made of a brushed knit textile, they are of a flimsy nature and construction. The material is thin. The legs and arms are gathers with one eight elastic with visible overlock stitching. There are no linings or facings. The ornamentation such as the leaves on the pumpkin, the scales on the dinosaur, the ruffle on the clown's cap have completely unfinished edges.

The applicable subheading for these four textile 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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