CLA-2-95 OT:RR:NC:N4:425
Ms. Luz Guzman
Disguise, Inc.
12120 Kear Place
Poway, CA 92064
RE: The tariff classification of a Big Bird Headband, an Ariel Wig, and an Abby Cadabby Headband from China.
Dear Ms. Guzman:
In your letter dated December 23, 2009 you requested a tariff classification ruling for three items. These items will be returned to you as requested.
The first item, identified as style 16746, Big Bird Headband, consists of a rigid plastic horseshoe-shaped headband, with a textile Big Bird face attached to it. The face is constructed of a stuffed felt beak, and plastic eyes which are attached to a polyester fabric sewn to give the impression of feathers. The Big Bird Headband is not intended to hold the hair in place. Instead, the headband is designed for the sole purpose of holding the Big Bird decoration on the head, so that the article can be worn as a costume.
The second item, identified as style 18263, Ariel Wig, features red, wavy hair, approximately sixteen inches in length. The Ariel Wig is attached to a mesh filament cap with an elastic border that stretches to accommodate head size. When worn, the wig covers the forehead, the ears, and hangs down past the child’s shoulders. This flimsy wig is not intended for repetitive use and does not possess the fine quality workmanship of wigs used for cosmetic purposes.
The third item, identified as style 18896, Abby Cadabby Headband, consists of a rigid plastic horseshoe-shaped headband covered with purple woven fabric, with pink and purple yarn attached to it. The yarn is fashioned into bangs and two ponytails, and is meant to replicate the hair worn by the character “Abby Cadabby”. Three yellow and white textile flowers are glued to each ponytail, and a woven lavender ribbon is affixed over the bangs, as though it were a headband itself. The Abby Cadabby Headband is not intended to hold a child’s hair in place. The headband is designed for the sole purpose of allowing the child to dress up as Abby Cadabby.
The applicable subheading for the Big Bird Headband, the Ariel Wig, and the Abby Cadabby Headband will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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.
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 Wayne Kessler at (646) 733-3026.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division