The tariff classification of various costume items

NY D80594 August 11, 1998 CLA-2-95:RR:NC:SP:225 D80594 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 various costume items Dear Ms. Polikoff: In your letter dated July 15, 1998 received in this office July 27, 1998 you requested a tariff classification ruling. Item 5499T, Ballet Tutus, is an assortment. Each item is two layers of fabric gathered at the waist with thin elastic sewn directly onto the inside of the fabric. A decorative contrasting fabric is attached to the outside of the gathered waist with the same single straight stitch. With the exception of the pink waistband, this decorative waist fabric has raw edges. The hems of all the tutus are raw. The differences between the four tutus are color and the combination of materials used in the layering. Item 5593T, Cheerleader Shirt, is a red and white paneled short skirt of manmade fabric gathered at the waist with thin elastic sewn directly onto the fabric. All edges are raw. The flimsy non-durable construction of these items would allow their classification within Heading 9505. The applicable subheading for items 5499T and 5593T 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 Specialist Division