The tariff classification of Three Textile Children's Costumes from Mexico.

NY 808788 April 24, 1995 CLA-2-95:S:N:N8:225 808788 CATEGORY: Classification TARIFF NO.: 9505.90.6090 Richard Carmona Kid Duds 3901 W. Beech Street McAllen, TX 78501 RE: The tariff classification of Three Textile Children's Costumes from Mexico. Dear Mr. Carmona, In your letter dated March 29, 1995 you requested a tariff classification ruling. Since the letter had more than the five allowed items, it was duplicated and made into two requests. The items on this letter are the two Clown Costumes, the Indian Dress and the Witches Dress. Items T8407 and T8447, Clown Costume with Hat, are exactly the same except for size. The 100 percent polyester knit bodysuit is gathered at the ankles, wrists and neck with extremely thin elastic. There is a ruffle at the neck with visible overlock stitching. Two yellow pompons are glued on the front. One steps into the costume by stretching the neck. The pointed unlined hat is of the same material with a yellow pompon on top. Item T8348, Indian Dress, is made of 100 percent polyester knit. The dress is a straight beige shift, screen printed in the front to give the appearance of beads and feathers, with a slit opening in the back which ties at the neck. The sleeves and dress hem are not sewn, but cut in a jagged fashion. There is an overlay of fabric in the front, screen printed with a beaded necklace. The overlay ends in the same unfinished jagged fashion. Item T8248, Witch Dress, is made of 100 percent polyester knit. The black dress is gathered at the neck and waist. The sleeves are unfinished and cut in a jagged fashion. The bottom of the dress comes to a point in the front and back and there is no hem. The is a matching pointed black hat with an unhemmed ruffle.  The samples submitted were made in the United States. However, since the future merchandise will be produced in Mexico, your should be aware that Section 304 of the Tariff Act of 1930 as amended, states that all articles entering the commerce of the United States must be marked with the country of origin as permanently and conspicuously as the article will permit. The samples submitted to this office were found to be not legally marked. Because of the construction of the costumes, which fall within the guidelines of flimsy construction, the applicable subheading for the four costumes will be 9505.90.6090, 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: Other. The duty rate 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