The tariff classification of a child’s dress-up crown from China

NY F86002 May 9, 2000 CLA-2-95:RR:NC:SP:225 F86002 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Joanne Balice CBI Distributing Corp. Claire’s Accessories 2400 W. Central Road Hoffman Estates, IL 60195 RE: The tariff classification of a child’s dress-up crown from China Dear Ms. Balice: In your letter dated April 12, 2000 you requested a tariff classification ruling for a child’s play crown. The crown is identified as style #19384 and is designed for children in playing dress-up. It is made of PVC material and features a feathered edge around the bottom and a sequin trim along the top. An elasticized chinstrap is affixed to the sides allowing the crown to be secured to the head. The crown measures approximately 3 inches in diameter. Noting the item’s size, chinstrap and tawdry appearance, the crown would not be recognized as a normal article of apparel. Therefore, the item will qualify as an article of fancy dress within Chapter 95. Your sample is being returned as requested. The applicable subheading for the crown, style #19384, 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. At this time, articles classified in HTS 9505.90.6000 are not subject to quota restraints 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division