CLA-2-95:RR:NC:SP:225 C82902
Mr. Gordon C. Anderson
C.H. Robinson International, Inc.
8100 Mitchell Rd.
Eden Prairie, MN 55344
RE: The tariff classification of children's costumes from China
Dear Mr. Anderson:
In your letter dated December 31, 1997 you requested a tariff
classification ruling on behalf of Hanover Accessories, Inc.
The submitted samples are textile costumes for young children
extracted from the "Star Struck, Pretend Wear" line of costumes and
accessories. The first item, stock #113647, is a "Tutu-Tulle".
This two piece set consists of a tutu with matching headband. The
tutu skirt is made of multi-layered nylon netting with a raw cut
unhemmed bottom. The netting is sewn, with a single stitch, to a
sequin decorated elastic waistband 1/4 inch wide. The sequined
elastic headband is ornamented by a gathered net puff.
The "Tutu-Three Piece Set", stock #113445, includes a tutu of
similar design to that described above, a plastic decorated wand
and a fabric covered headband depicting a tiara.
The "Tie on Tutu-Tulle W/Stars", stock #113509, is a tutu
composed of two layers of nylon netting with a raw cut unhemmed
bottom. A white satin polyester ribbon is sewn, single stitched,
at the waist. The ribbon ties in the back securing the skirt to
the body.
Stock #113283 is a two piece set called the "Disco Dot Skirt".
The item includes a textile skirt and matching headband. The skirt
is made of 60 percent polyester and 40 percent nylon sequin knit
material. It has an unhemmed bottom and is sewn to an elastic,
sequin covered, 1/4 inch wide waistband. The sequin headband is
ornamented by a sewn in faux marabou puff.
The final article is a "Disco Dot Mermaid Skirt" stock
#113623. Both the skirt and headband are made of matching sequin
knit material composed of 60% polyester and 40% nylon. The long
skirt is ankle length for a child and has a multi-layered net
ruffle sewn to the bottom edge with an overlock stitch. A sequined
elasticized waistband, 1/4 inch in width, is single stitched at the
top of the skirt. The matching fabric headband features a tied bow
of net material.
All of the costumes are considered to be of flimsy
construction, lacking in durability and generally are not
recognized as being normal articles of apparel. Therefore, these
costumes would qualify as articles of fancy dress within Chapter
95.
Please note that this ruling pertains only to the instant
samples described and does not extend to the entire line of "Star
Struck, Pretend Wear" costumes and accessories. Your samples are
being returned as requested.
The applicable subheading for each of the above described
costumes 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 212-466-5538.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division