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NY C82902




January 16, 1998

CLA-2-95:RR:NC:SP:225 C82902

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Gordon C. Anderson
C.H. Robinson International, Inc.
8100 Mitchell Rd.
Eden Prairie, MN 55344

RE: The tariff classification of children's costumes from China

Dear Mr. Anderson:

In your letter dated December 31, 1997 you requested a tariff classification ruling on behalf of Hanover Accessories, Inc.

The submitted samples are textile costumes for young children extracted from the "Star Struck, Pretend Wear" line of costumes and accessories. The first item, stock #113647, is a "Tutu-Tulle". This two piece set consists of a tutu with matching headband. The tutu skirt is made of multi-layered nylon netting with a raw cut unhemmed bottom. The netting is sewn, with a single stitch, to a sequin decorated elastic waistband 1/4 inch wide. The sequined elastic headband is ornamented by a gathered net puff.

The "Tutu-Three Piece Set", stock #113445, includes a tutu of similar design to that described above, a plastic decorated wand and a fabric covered headband depicting a tiara.

The "Tie on Tutu-Tulle W/Stars", stock #113509, is a tutu composed of two layers of nylon netting with a raw cut unhemmed bottom. A white satin polyester ribbon is sewn, single stitched, at the waist. The ribbon ties in the back securing the skirt to the body.

Stock #113283 is a two piece set called the "Disco Dot Skirt". The item includes a textile skirt and matching headband. The skirt is made of 60 percent polyester and 40 percent nylon sequin knit material. It has an unhemmed bottom and is sewn to an elastic, sequin covered, 1/4 inch wide waistband. The sequin headband is ornamented by a sewn in faux marabou puff.

The final article is a "Disco Dot Mermaid Skirt" stock #113623. Both the skirt and headband are made of matching sequin knit material composed of 60% polyester and 40% nylon. The long skirt is ankle length for a child and has a multi-layered net ruffle sewn to the bottom edge with an overlock stitch. A sequined elasticized waistband, 1/4 inch in width, is single stitched at the top of the skirt. The matching fabric headband features a tied bow of net material.

All of the costumes are considered to be of flimsy construction, lacking in durability and generally are not recognized as being normal articles of apparel. Therefore, these costumes would qualify as articles of fancy dress within Chapter 95.

Please note that this ruling pertains only to the instant samples described and does not extend to the entire line of "Star Struck, Pretend Wear" costumes and accessories. Your samples are being returned as requested.

The applicable subheading for each of the above described costumes will be 9505.90.6000, 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. 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,

Robert B. Swierupski
Director,

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