The tariff classification of a boa and a novelty hat from China.

N239147 March 14, 2013 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6117.10.2030; 6505.00.8090 Mr. Giovanni Cervantes Jakks Pacific, Inc. 21749 Baker Pkwy Walnut, CA 91789 RE: The tariff classification of a boa and a novelty hat from China. Dear Mr. Cervantes: In your letter dated February 25, 2012, but received on February 28, 2013, you requested a tariff classification ruling. You submitted a sample, identified as the Disney Princess Sleeping Beauty Boa, item number 61863. The boa is constructed of 100 percent polyester knitted fabric and measures approximately 60 inches in length by 4 inches in width. You believe that the Disney Princess Sleeping Beauty Boa is properly classifiable under tariff subheading 9505.90.6000, HTSUS, which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." You have cited New York Ruling Letter C88185 in support of your assertion. However, that ruling letter was revoked by Headquarters Ruling Letter 965912, dated June 25, 2003. The children’s feather boas, which were the subject of that ruling request, were found to be properly classifiable under heading 6701, HTSUS, as articles of feathers. You submitted a sample, identified as the Disney Princess Aurora Cone Hat, item number 62451. The item is a conical shaped hat that resembles a medieval hennin. The outer shell of the hat is constructed of 100% polyester woven fabric and is decorated with gold glitter, a sewn-on cameo of Princess Aurora and a bottom edged with sewn-on gold ric-rac. The hat is lined with 100% polyester felt and has two small combs sewn on either side for attaching to the head. Two short veils, whose edges are trimmed with sequins, are attached to the top of the hat You believe that the Disney Princess Aurora Cone Hat is properly classifiable under tariff subheading 9505.90.6000, HTSUS, which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." You have cited New York Ruling Letter K84985 in support of your assertion. This ruling refers to a costume set which consisted of a dress and a hat. GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” The essential character was imparted by the garment. The cited ruling is inapplicable as the subject merchandise is only a hat. The samples will be returned to you as requested. The applicable subheading for item number 61863 will be 6117.10.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crocheted…Shawls, scarves, mufflers, veils and the like…Of man-made fibers." The rate of duty will be 11.3 percent ad valorem. The applicable subheading for item number 62451 will be 6505.00.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats or other headgear, knitted or crocheted, or made from lace, felt or other textile fabrics, in the piece (but not in strips)…Other: Other: Of man-made fibers: Other: Not in part of braid, Other: Other: Other." The rate of duty will be 18.7 cents per kilogram plus 6.8 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Kimberly Praino at (646) 733-3053. Sincerely, Thomas J. Russo Director National Commodity Specialist Division