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

NY G87929 March 26, 2001 CLA-2-95:RR:NC:SP:225 G87929 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 February 21, 2001, received in this office on March 7, 2001, you requested a tariff classification ruling for a child’s play crown. The crown is identified as style #41976 and is designed for children in playing dress-up. The item is made of plastic beads strung on a wire that is shaped to form a crown. The headpiece is trimmed with white feathers and has an elasticized chinstrap affixed to the sides enabling fastening of the crown to the head. The diameter of the crown measures approximately 2 ½ inches. Noting the item’s size, chinstrap and fanciful 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. The applicable subheading for the crown, style #41976, 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