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

NY H81251 June 12, 2001 CLA-2-95:RR:NC:SP:225 H81251 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 Taiwan Dear Ms. Balice: In your letter dated May 11, 2001, received in this office on May 17, 2001, you requested a tariff classification ruling for a child’s play crown. The crown is identified as style #55325 and is designed for children in playing dress-up. The plastic crown is decorated with pink imitation gemstones and pink feathers. The item sits on the head with the help of two plastic bands attached on either side of the crown. These bands do not function as a means of holding the hair in place but merely serve to steady the crown on the wearer’s head. The diameter of the crown measures approximately 2 ½ inches. It is apparent by the article’s size, construction and fanciful appearance, that 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 #55325, 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