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April 5, 1999

CLA-2-95:RR:NC:SP:225 D89088

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 costume made in China

Dear Ms. Polikoff:

In your letter dated Feb. 24, 1999, 1998 received in this office March 10, 1999 you requested a tariff classification ruling.

Item #5455, Girls Shop Assortment, was submitted. The assortment consists of three styles, 5452 Butterflies, 5453 Flowers and 5454 Stars. Item 5453 and 5454 will be addressed in another ruling.

The sample for item 5552, Butterflies, consists of a tutu, slippers, an imitation pearl necklace with a butterfly medallion, a bracelet, a ring, two barrettes decorated with cloth butterflies, three hair ornaments, a comb, and a flat case with a butterfly “clasp”. This dress up costume is a set. The tutu is two layers of fabric gathered at the waist with thin elastic sewn directly on to the inside of the fabric. A decorative contrasting thin fabric with raw edges is attached to the outside of the gathered waist with the same single straight stitch. Two textile butterflies are glued to the skirt.

The flimsy non-durable construction of this item would allow its classification within Heading 9505.

The applicable subheading for items 5452 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) 637-7028.

Sincerely,

Robert B. Swierupski
Director National Commodity

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