The tariff classification of a costume hat from China

NY E85162 August 16, 1999 CLA-2-95:RR:NC:SP:225 E85162 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Ed Scott TLR International Trade Services Total Logistics Resource, Inc. P.O. Box 30419 Portland, OR 97294 RE: The tariff classification of a costume hat from China Dear Mr. Scott: In your letter dated July 23, 1999, you requested a tariff classification ruling on behalf of Monicore Inc. A sample of the “Halloween Felt Party Hat”, item #7416, was submitted with your letter. The felt hat stands approximately 11 ½” high and has a 2 ¼” wide brim. The orange hat is unlined and has a black colored brim. Felt appliques have been sewn onto the front, which depict a modified version of a jack-o-lantern face. Due to its construction, the hat’s functional use as headgear is viewed as minimal. It will be packaged in a clear plastic bag with a header card and is intended for use at parties or similar occasions. The applicable subheading for the “Halloween Felt Party Hat” 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