The tariff classification of three textile clown suit costumes from China

NY 805035 January 10, 1995 CLA-2-95:S:N:N8:225 805035 CATEGORY: Classification TARIFF NO.: 9505.90.6090 Mr. Ken August Easter Unlimited, Inc. 80 Voice Road Carle Place, N.Y. 11514 RE: The tariff classification of three textile clown suit costumes from China Dear Mr. August: In your letter dated December 9, 1994 you requested a tariff classification ruling. Item 9930Z - Unisex Clown Costume: an unlined multicolored jumpsuit type polyester outfit with a large collar and several large tufted pompoms decorating the front. There is a matching pointed hat. It is marketed to adults and one size fits all. Item 9708Z - Clown Costume: see above. This style is marketed to children. Item 9946 - Striped Clown Costume: an unlined multicolored striped jumpsuit type man-made taffeta outfit with a large floppy collar and several large tufted pompoms decorating the front. There is a matching pointed hat. It is marketed to adults.  Each style will be retail packed in a cellophane bag with a colored cardboard insert showing a person dressed in the clown costume. There is a small plastic hanger at the top of the bag to allow it to be displayed on a rack. Although the clown suits are made of textile, they are of a flimsy nature and construction. The material is thin man-made taffeta or polyester. The arm and leg hems are simple visible interlock stitching. The elastic which gathers the arms and legs at the wrists and ankles respectively, is an eighth of an inch wide. The clown suits are not lined, have no facings and are closed by tie strings at the back of the collar. The applicable subheading for these Clown Suit Costumes will be 9505.90.6090, 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 Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport