The tariff classification of two taffeta cape costumes styles from China

NY 805036 January 6, 1995 CLA-2-95:S:N:N8:225 805036 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 two taffeta cape costumes styles from China Dear Mr. August: In your letter dated December 9, 1994 you requested a tariff classification ruling. Item 9059Z - 56" Taffeta Cape: an unlined costume black cape with a simple padded high standup collar with contrasting red. Item 91212 - 45" Taffeta Cape: an unlined costume cape with a simple unpadded high standup collar with a contrasting color. The cape is available in black or red. Each style will be retail packed in a cellophane bag with a colored cardboard insert showing a person dressed in the cape. There is a small plastic hanger at the top of the bag to allow it to be displayed on a rack.  Although the capes are made of textile, they are of a flimsy nature and construction. The material is thin man-made taffeta. All the hems are simple visible interlock stitching. The capes are not lined and have no facings, except in the collars. The capes are closed by tie strings at the collar. The applicable subheading for these costumes capes 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