CLA-2 RR:TC:TE 958650 GGD

Mr. Steven H. Becker
Ms. Karen Bysiewicz
Coudert Brothers
114 Avenue of the Americas
New York, New York 10036-7794

RE: Revocation of New York Ruling Letter (NY) 807280; "Minnie Mouse Ear Hat;" Toy Hat; Not Other Textile Headgear

Dear Mr. Becker and Ms. Bysiewicz:

In NY 807280, issued February 25, 1995, an article described as a "Minnie Mouse Ear Hat" was classified in subheading 6506.91.0060, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for "Other headgear, whether or not lined or trimmed: Other: Of rubber or plastics, Other." We have reviewed that ruling and have found it to be in error. Therefore, this ruling revokes NY 807280.

FACTS:

At the time NY 807280 was issued, the sample was described as consisting of a beanie-type hat of felt material onto which a polka-dotted ribbon and two black plastic ears were affixed, simulating the appearance of the Walt Disney character, Minnie Mouse. The ruling also applied to a "Mickey Mouse Hat," which had no ribbon but was otherwise similarly configured.

ISSUE:

Whether the "Minnie Mouse Ear Hat" is classified in heading 6506, HTSUS, as other headgear, or in heading 9505, HTSUS, as a toy hat. -2-

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRI.

Chapter 65, HTSUS, covers headgear and parts thereof. Note 1(c) to chapter 65 states that "This chapter does not cover: Dolls' hats, other toy hats or carnival articles of chapter 95."

Heading 6506, HTSUS, applies to "Other headgear, whether or not lined or trimmed." The EN to heading 6506 indicate that the heading covers all hats and headgear not classified in the preceding headings of the chapter, or in chapters 63, 68, or 95. The EN suggest that the heading covers, in particular, safety headgear (e.g., for sporting activities, military or firemen's helmets, motor-cyclists', miners' or construction workers' helmets), whether or not fitted with protective padding or, in the case of certain helmets, with microphones or earphones. It thus appears that hats classifiable in heading 6506 are utilitarian, and that at least some types of the headgear covered perform extremely important functions.

Among other goods, chapter 95, HTSUS, covers toys. Although the term "toy" is not specifically defined in the tariff, the EN to chapter 95 indicate that the chapter covers toys of all kinds whether designed for the amusement of children or adults. It has been Customs position that the "amusement" requirement means that a toy should be designed and used principally for amusement and should not serve a utilitarian purpose.

Among other items, heading 9505, HTSUS, provides for festive, carnival or other entertainment articles. The EN to heading 9505 state, in part, that the heading covers:

(A) Festive, carnival or other entertainment articles, which in view of their intended use are generally made of non-durable material. They include: -3-

(1) Decorations such as festoons, garlands, Chinese lanterns, etc., as well as various decorative articles made of paper, metal foil, glass fibre, etc....

(3) Articles of fancy dress, e.g., masks, false ears and noses, wigs...and paper hats. However, the heading excludes fancy dress of textile materials, of Chapter 61 or 62.

The "Minnie Mouse Ear Hat" is not similar to the types of functional headgear cited as examples in the EN to heading 6506, HTSUS. The hat is non-durable and, if functional at all, its decorative nature clearly predominates over any utilitarian purpose. It is thus similar to the types of articles cited in the EN to heading 9505 (e.g., false ears, paper hats, etc.). We find that the article is principally designed for amusement and is, therefore, a toy hat excluded from chapter 65, HTSUS. The "Minnie Mouse Ear Hat" is classified in subheading 9505.90.6020, HTSUSA.

HOLDING:

The article identified as a "Minnie Mouse Ear Hat" is classified in subheading 9505.90.6020, HTSUSA, the provision for "Festive, carnival or other entertainment articles...: Other: Other, Hats: Other." The applicable duty rate is free.

NY 807280, issued February 25, 1995, is hereby revoked.

In accordance with section 625, this ruling will become effective 60 days from its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to section 625 does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)).

Sincerely,

John Durant, Director
Tariff Classification
Appeals Division