The tariff classification of a Halloween costume from China, Hong Kong, Taiwan and Bangladesh

NY D86873 February 3, 1999 CLA-2-95:RR:NC:SP:225 D86873 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Andrew Gerard Aries International, Inc. 365 Franklin Avenue Franklin Square, N.Y. 11010 RE: The tariff classification of a Halloween costume from China, Hong Kong, Taiwan and Bangladesh Dear Mr. Gerard: In your letter dated January 13, 1999 you requested a tariff classification ruling on behalf of Forum Novelties Inc. The “Angel For Child” costume, item #23685, is designed and intended for children to wear on Halloween. The outfit consists of a white dress, gold wings, matching belt and halo. The dress is made of 100% polyester material. It has a straight cut with long sleeves in a sheer fabric. The hemline is raw cut with visible overlock stitching. The sleeves are unfinished and gathered above the wrist by a gold ribbon that is single stitched to a thin elastic. A one inch wide band of lace is sewn around a capped neck. Piping extends beyond the neck to serve as a tie closure for a back opening that is finished with visible overlock stitching. The article is retail packed in a cellophane bag with a cardboard insert showing a young girl dressed in the angel costume. There is a small plastic hanger at the top of the bag to allow it to be displayed on a rack. The dress is unlined with both raw and visible overlock stitching at the ends. There are no darts, linings, or elaborate styling features. This office finds the product to be of flimsy non-durable construction and, therefore, classifiable in Chapter 95. The applicable subheading for the “Angel For Child” costume, item #23685, will be 9505.90.6000, 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. The rate of duty will be free. 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 Specialist Division