CLA-2-95:RR:NC:FC: 225 A81378

Mr. Dennis A. Schluckbier
Hayes Specialties Corporation
1761 East Genesee
Saginaw, Michigan 48601

RE: The tariff classification of a festive hat from Taiwan

Dear Mr. Schluckbier:

In your letter dated March 14, 1996, you requested a tariff classification ruling.

The submitted "Festive Hat" is intended for use at parties, carnivals, Mardi Gras and the like. The top portion extends almost 11 inches high and its brim measures two inches wide. Made of man-made fiber material, the hat is unlined with single stitching throughout. This style is available in assorted colors and is identified by the following item numbers: 9648, 9649, 9650, 9651, 9652 and 9653. The applicable subheading for the "Festive Hat", described above, will be 9505.90.6020, 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: hats: 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 212-466-5538.

Sincerely,

Roger J. Silvestri
Director,
National Commodity
Specialist Division