The tariff classification of four textile Costumes from China

NY 805481 January 19, 1995 CLA-2-95:S:N:N8:225 805481 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 four textile Costumes from China Dear Mr. August: In your letter dated December 21, 1994 you requested a tariff classification ruling. Item 9906Z - Devil Dress: Red Dress for adults. Item 9714Z - Devil Dress: Red Dress for Child. Item 9908Z - Cave Woman Dress: Leopard print dress with ribbon belt. Item 9914Z - Convict Woman Dress: Black and White striped dress gathered at the waist with matching cap. Each style will be retail packed in a cellophane bag with a colored cardboard insert showing a person dressed in the costume. The name of the style will be prominently displayed. There is a small plastic hanger a the top of the bag to allow it to be displayed on a rack.  Although the dresses in these items are made of textile, they are of a flimsy nature and construction. The material is thin polyester jersey. The bottom of the dresses (except Item 9914Z) have no hems but are a ragged cut look. The armholes of the leopard print dress, its belt, the headpieces and the bottom hem of Item 9914Z are finished in visible overlock stitching. There are no linings, darts or facings. The applicable subheading for these four textile 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