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NY B85499




June 23, 1997

CLA-2-95:RR:NC:2:225 B85499

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6090

Lydia Concepcion
Assistant Import Manager
Inter-Maritime Forwarding Co.
156 William Street
New York, N.Y. 10038-2689

RE: The tariff classification of a textile costume from Madagascar.

Dear Ms. Concepcion:

In your letter dated May 14, 1997 you requested a tariff classification ruling on behalf of your client Masquerade. Items 8367, 8570 and 8526 will be addressed under separate cover.

Item 5002 is a prototype sample of a Pirate costume outfit. The costume consists of a woven three colored top with a capped neck, ragged sleeves and hem. There is a screen print of the skull and crossbones on the front. The back is completely open, with the edges overlock stitched. There are three hook and loop fasteners to hold the back closed. The two colored pants are gathered at the waist and has a ragged hem. The elastic is encased in a tunnel. There is a raw edged textile triangle of material which is to be used as the pirate's headwear.

Considering the article as a whole, it is reasonable to conclude that the article is flimsy in construction and not durable.

The applicable subheading for the Pirate costume 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

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,

Gwenn Klein Kirschner
Chief, Special Products

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