CLA-2-95:S:N:N3D:225-862102

Mr. Leonard J. Liff
Creative Images, Inc.
6025 W. Monroe
Phoenix, Arizona 85043

RE: The tariff classification of a festive hat from China

Dear Mr. Liff:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : April 2, 1991

ON BEHALF OF : Creative Images, Inc.

DESCRIPTION OF MERCHANDISE : Item number 52220, is a St. Patrick's Day Tam. The tam is made of 100 percent polyester. It will be green in color and is considered a festive article.

HTS PROVISION : Festive, carnival or other enter- tainment articles; parts and accessories thereof: other: other

HTS SUBHEADING : 9505.90.6000

RATE OF DUTY : 3.1 percent ad valorem

MARKING : Section 304 of the Tariff Act of 1930 as amended, states that all articles entering the commerce of the United States must be marked as permanently and conspicuously as the article will permit. The sample submitted to this office was found to be not legally marked. A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Sincerely,

Jean F. Maguire
Area Director
New York Seaport