Classification of toddler costumes

NY D83717 November 5, 1998 CLA-2-95:RR:NC:SP:225 D83717 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Jinky Spires Disguise Inc. 9040 Activity Road Suite D San Diego, CA 92126 RE: Classification of toddler costumes Dear Ms. Spires: In your letter dated Oct. 13, 1998 you requested a tariff classification ruling. The first item, #5097, is called Simba economy. It consists of a body suit and a mask which gives the child the appearance of the young Simba from The Lion King. The body suit has a padded tail at the back and is gathered at the wrist and ankles with thin elastic and has visible overlock stitching. The neck is finished with binding. The back opening is a slit with raw edges and has a tie closure. The front of the body suit has a lighter colored material. The second item, #5098, is called Nala economy. It consists of a body suit and a mask which gives the child the appearance of the young Nala from The Lion King. The body suit has a padded tail at the back and is gathered at the wrist and ankles with thin elastic and has visible overlock stitching. The neck is finished with binding. The back opening is a slit with raw edges and has a tie closure. The front of the body suit has a lighter colored material. The flimsy non-durable construction of these items would allow their classification within Heading 9505. Your samples are returned as requested. The applicable subheading for items 5097 & 5098 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