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NY 805570




February 2, 1995

CLA-2-95:S:N:N8:225 805570

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 four textile Costumes for young children from China

Dear Mr. August:

In your letter dated December 30, 1994 you requested a tariff classification ruling.

Item 9789Z - Angel Dress: An unlined long sleeved nightgown looking item. There is lace at the collar, hem and across the chest. Angel wings are sewn onto the back. It closes with a ribbon tie at the back of the neck. It is packages with a plastic headband which has a wire halo attached.

Item 9799Z - Princess Dress: An unlined long sleeved nightgown looking item. There is lace as the collar, hem and across the chest. It closes with a ribbon tie at the back of the neck. It is packages with a textile jagged edge headpiece. When tied on the head it gives the appearance of a crown.

Item 9718Z - Bride's Dress: An unlined shift with lace at the neck and hemming the short puffed sleeves. It ties at the back with string ties. There is a rectangular piece of lace gathers at one end with elastic tape to form the veil. An unhemmed piece of fabric serves as a sash.

Item 9726Z - Ballerina Costume: An unlined dress gathered at the waist. Stiff net material is sewn on at the waist to give the appearance of a tutu. The top of the bodice is gathered at the back. The front is held in place by ribbon ties which are tied around the neck. The top front of the bodice is ornamented with a strip of metallic woven material.

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 small plastic hanger at the top of the bag to allow it to be displayed on a rack.

Items 9789Z and 9799Z are made of a brushed knit manmade textile, they are of a flimsy nature and construction. The sleeves are gathered with thin elastic and finished with visible overlock stitching. There is also visible overlock stitching at the edges of the neck opening and the wings. The material is thin and there are no linings, darts or facings.

Items 9718Z and 9726Z are made of a very thin polyester knit jersey. The hems, edges of the neck opening and the edges of the top of the bodice of the Ballerina are all visible overlock stitching. There are no linings, darts or facings.

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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