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NY B87843




August 22, 1997

CLA-2-95:RR:NC:SP:225 B87843

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Ken August
Fun World
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of a textile costume from China

Dear Mr. August:

In your letter dated July 29, 1997 you requested a tariff classification ruling.

The sample submitted was:

#9990- Humorous Male Costume, adult, is a polyester low neckline red dress with a black ruffle sewn on the hem and at the top of the bodice. Since the dress is intended to be worn by a male, the bodice of the dress is shaped and made of foam material which might be considered a sewn in styling feature. The seams are either unfinished or simple overlock stitched. The dress is accompanied by a head covering meant to represent a hat.

Although item 9990 has an interesting styling feature (the bodice) and sewn on embellishments, the edges and hems are unfinished or overlock stitched and the waist is not gathered. The construction is clearly non-durable. Overall, it is reasonable to conclude that the item is a costume of 9505. Your sample is returned as requested. The applicable subheading for the textile Costume will be 9505.90.6000, 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 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 J. Wong at 212-466-5538.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

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