The tariff classification of a Santa Claus hat from China.

NY H80240 May 17, 2001 CLA-2-95:RR:NC:2:222 H80240 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Robert Stack, Esq. Tompkins and Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a Santa Claus hat from China. Dear Mr. Stack: In your letter, dated April 26, 2001, you requested a classification ruling on behalf of your client, Intimo, Inc., New York, NY. You have submitted one sample of a Santa Claus hat. The sample is being returned as you have requested. The merchandise is a traditional, red and white Santa Claus hat. It is 100 percent polyester knit. The Santa Claus hat has white pile trim at the bottom, a conical crown of red fabric, and a pompom of white pile fabric. The hat will be given to customers as a premium for purchasing apparel. The applicable subheading for Santa Claus hats will be 9505.10.2500, 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, articles for Christmas festivities and parts and accessories thereof, Christmas ornaments, 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 CFR 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 Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division