CLA-2-95:RR:NC:SP:225 C89124
Ms. Dawn Bialy
The Paper Magic Group, Inc.
401 Adams Avenue
Scranton, PA 18510
RE: The tariff classification of a costume hat from China
Dear Ms. Bialy:
In your letter dated June 9, 1998, received in this office on June 19,
1998, you requested a tariff classification ruling.
The submitted article, item #657205, is known as a "Witch Hat With Hair."
The hat is made of PVC material and is cone-
shaped with a 3 ½" wide brim. It is black with silver stars and moon crescent
shapes depicted around the cone. An imitation brown sash is painted around the
top of the crown and the impression of hand sewn stitches encircle the hat up to
its peak. The hat features long brown hair, made of 100% polyethylene, that
hangs from beneath the inside of the crown. We note that the witch hat is
flimsy in construction. Your sample is being returned as requested.
The applicable subheading for item #657205, "Witch Hat With Hair," 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 212-466-5538.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division