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NY A80019




March 21, 1996

CLA-2-95:RR:NC:FC:225-A80019

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6090

Samuel Pontieri
Alpha International
40 Parker road, Suite 201
Elizabeth, N.J. 07207

RE: The tariff classification of three costumes from Taiwan

Dear Mr. Pontieri:

In your letter dated January 22, 1996, received in this office February 7th, 1996, you requested a tariff classification ruling on behalf of your client, Spencer Gifts Inc.

The first item is a red Devil Costume, Item 446633. It consists of three components. The main component is a thin polyester knit fabric dress with sleeves. The sleeves and hem are raw cut and ragged looking. There are no darts, linings, closures, or other construction details. The neckline can be tighten up with a drawstring. The drawstring tunnel is created with a single wide stitch on turned over fabric. The second component is a collar like item cut from fabric covered foam. The edges are cut to give the impression of flames. The third component is a belt from the same material with a textile skull glued to the front. The belt is closed by a hook and loop patch. There is another hook and loop patch which attached the belt to the front of the collar. The edges of the belt and collar are raw.

The second item is a Lady Rocker, item 446674. It consists of two major components, bell bottom slacks of a floral print and pink combination with a matching short sleeved jacket in the same pink thin polyester knit fabric. There is some detail. The sleeved are gathered and there is a collar on the jacket. Although the collar has two layers of material, it has not been turned, the seams holding the two layers together are visible. The outfit is accompanied by a number of accessories. There are four strands of beads of differing colors, a headband with all raw edges of the same pink material as the jacket and a black imitation leather belt with a large metalized plastic buckle. The headband is decorated with glued on paper flowers.

The third item is a child's black Sorcerer costume, item 447996. It is a dress with sleeves made of thin polyester knit fabric. The sleeves and hem are raw cut and ragged looking. There are no darts, linings, closures, or other construction details. The neckline can be tighten up with a drawstring. The drawstring tunnel is made with a single wide stitch on turned over fabric.

The applicable subheading for the three Costumes will be 9505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other: Other. The rate of duty will be free. Your samples are returned as requested.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice Wong at 212-466-5538.

Sincerely,

Roger J. Silvestri
Director

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