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NY 806065




February 10, 1995

CLA-2-95:S:N:N8:225 806065

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6090

Mary Bailey
Import Department
Sears Merchandise Group
3333 Beverly Road, BC-205 A
Hoffman Estates, Illinois 60179

RE: The tariff classification of Children's Vampire Costume from Taiwan

Dear Ms. Bailey:

In your letter dated January 12, 1995 you requested a tariff classification ruling.

The item is a Halloween Vampire Costume, made of woven synthetic material. It consists of four items retail packed together. The largest piece covers the body and gives the appearance of being a man's tuxedo/pants/shirt/tie. The front of the pants is gathered with a thin elastic. The shirt is actually a dicky sewn in on one shoulder and attached by a hook and loop fastener at the other shoulder. The second piece is an unlined black cape with collar which ties at the neck with simple string ties. The hems are finished by visible overlock stitching. There is a full face latex mask held on by thin elastic. Finally, there is a pair of white gloves.

Although the item is made of textile, the material is not substantial and various aspects of the construction is flimsy. There are no linings, pockets, and many of the seams are single stitched. Your sample is returned as requested.

The applicable subheading for the Vampire Costume 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 duty rate 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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