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NY D81559




September 11, 1998

CLA-2-95:RR:NC:SP:225 D81559

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Myrna Polikoff
Daval N.Y., Inc.
100 Merrick Road, Suite 108 East
Rockville Centre, NY 11570

RE: The tariff classification of a Cinderella costume set

Dear Ms. Polikoff:

In your letter dated August 20, 1998 received in this office August 25, 1998 you requested a tariff classification ruling.

Item 5409, Cinderella Dress Up Costume, consists of a wand, fancy jeweled shoes, a jeweled Tiara and a satin skirt. The skirt is gathered at the waist with thin elastic sewn directly onto the inside of the fabric. A decorative contrasting fabric ribbon is attached to the outside of the gathered waist with the same single straight stitch. This decorative waist ribbon has raw edges. The hem of the skirt is finished with visible overlock stitching.

The flimsy non-durable construction of these items would allow their classification within Heading 9505.

The applicable subheading for item 5409 will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Festive, carnival or other entertainment articles, ....Other: Other". The rate of duty will be free. Goods classified in that Subheading are not presently subject to quota or visa requirements.

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 National Commodity

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