CLA-2-95:OT:RR:NC:N4:425
Ms. Kim Benedetto
Seasons USA, Inc.
3434 Heather Lane
Wantagh, NY 11793
RE: The tariff classification of a headpiece from China.
Dear Ms. Benedetto:
In your letter dated July 10, 2018, you requested a tariff classification ruling.
You have submitted photographs and descriptive material for an Adult Medusa Blister Headpiece, style AC19-0101. It is a “one size fits most” headpiece made of PVC with embedded faux jewels in front and fake three-dimensional writhing snakes protruding from the top. The headpiece does not cover the crown of the head and is secured to the forehead via an elastic strap.
The applicable subheading for style number 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 https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division