CLA-2-65:RR:NC:3:353 F87738

Ms. Maria Johnson
Disguise Inc.
9040 Activity Rd.
San Diego, CA 92126

RE: The tariff classification of a feather crown from China.

Dear Ms. Johnson:

In your letter dated May 23, 2000 you requested a tariff classification ruling.

The submitted sample, Style #6709 identified as Snow White Headpiece is a circular crown composed of feathers attached to textile covered plastic base with a net bow and picture of Snow White on the front. The feathers provide the essential character of the item.

The applicable subheading for the crown will be 6506.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other headgear, whether or not lined or trimmed: Other: Of other materials." The rate of duty will be 8.5% ad valorem. 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 Kenneth Reidlinger at 212-637-7084.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division