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NY 809687




May 18, 1995

CLA-2-95:S:N:N8:225 809687

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6090; 6201.13.4030

Mr. Ken August
Easter Unlimited, Inc.
80 Voice Road
Carle Place, N.Y. 11514

RE: The tariff classification of four textile cape costumes from China

Dear Mr. August:

In your letter dated April 27, 1995 you requested a tariff classification ruling.

Item 9230 - All-In-One Piece Mask & Cape Costume: an unlined polyester cape with a latex mask permanently affixed.

Item 9223 - Ghost Mask and Costume: A one piece costume consisting of an unlined and umhemmed polyester shroud with a vinyl mask sewn into it.

Item 9157 - Deluxe Vampire Cape: A 56" unlined and unhemmed vinyl cape with a polyester shawl on the shoulder portion.

Item 9019 - Deluxe Nylon Cape: A black nylon cape lined with red nylon. The cape has a simple unpadded high standup collar with a contrasting color. All the hems are sewn with overlock stitching, visible only on the lining.

Each style will be retail packed in a cellophane bag with a colored cardboard insert showing a person dressed in the costume. Although Items 9230, 9223 and 9157 are made of textile, they are of a flimsy nature and construction. The material is thin synthetic material, unlined and unhemmed.

The applicable subheading for items 9230, 9223 and 9157 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.

The classification of item 9019, The Deluxe Nylon Cape,will be 6201.13.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for "Men's and boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets) other than those of heading 6203: Of man-made fibers: Other: Other. The rate of duty will be 29.3 percent ad valorem. The category is 634.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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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