The tariff classification of a "Policeman Visor", a "Nurse Headband" and a "Doctor Headband" from China and/or Taiwan.

NY K82768 February 3, 2004 CLA-2-95:RR:NC:SP:225 K82768 CATEGORY: Classification TARIFF NO.: 6505.90.2545; 9505.90.6000 Ms. Bettie Jo Shearer GeoLogistics Americas Inc. Majestic Airport Center I 2500A Sullivan Road College Park, GA 30337 RE: The tariff classification of a “Policeman Visor”, a “Nurse Headband” and a “Doctor Headband” from China and/or Taiwan. Dear Ms. Shearer: In your letter dated January 26, 2004, on behalf of Childcraft Education Corporation, you requested a tariff classification ruling. You submitted a sample of a “Policeman Visor”, a “Nurse Headband” and a “Doctor Headband.” The “Policeman Visor” is a blue large peak visor made of 80% woven cotton 10% sponge and 10% plastic that is fastened in back with a hook and loop closure. The article does not cover the crown of the head. The “Nurse Headband” is a white band made 80% cotton 10% sponge and 10% plastic that is fastened in back with a hook and loop closure. The band has an attached piece on top that measures approximately 2-1/2 inches in height and 8 inches in length and is decorated with a large red cross. The “Doctor Headband” is a white band made of 70% cotton, 10% sponge, 10% plastic, and 10% nylon. Sewn on front of the band is a fake circular mirror that measures approximately 3-1/4 inches in diameter. Although you suggest classification of the “Policeman Visor” under 6505.90.1525, Harmonized Tariff Schedule (HTS), that provision is for knit articles. The “Policeman Visor” is woven, not knit, and therefore classifiable instead under 6505.90.2545, HTS. Although you suggest classification of the “Nurse Headband” and the “Doctor Headband” under 6117.80.8500, HTS, these bands are not considered headgear of Chapter 65. Instead they are classifiable as costumes in Chapter 95. Your samples are being returned as requested. The applicable subheading for the “Policeman Visor” will be 6505.90.2545, Harmonized Tariff Schedule of the United States (HTS), which provides for "Hats and other headgear…Of cotton, flax or both: Other, Visors, and other headgear of cotton which provides no covering for the crown of the head." The duty rate will be 7.5% ad valorem. The applicable subheading for the “Nurse Headband” and the “Doctor Headband” will be 9505.90.6000, 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division