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NY 803895





December 2, 1994

CLA-2-65:S:N:N5:353 803895

CATEGORY: CLASSIFICATION

TARIFF NO.: 6506.91.0060

Mr. Steven H. Becker
Ms. Karen Bysiewicz
Coudert Brothers
114 Avenue of the Americas
New York, New York 10036-7794

RE: The tariff classification of a Minnie Mouse Ear Hat from China

Dear Mr. Becker and Ms. Bysiewicz:

In your letter dated November 4, 1994, received in our office on November 7, 1994, you requested a tariff classification ruling on behalf of your client Canasa Trading Corporation (West). A sample of the hat at issue was submitted for examination and will be returned as per your request.

The submitted sample consists of a beanie-type hat of red felt material stated to be made up from 52% wool and 48% rayon onto which two black plastic ears have been affixed near the crown of the hat to simulate the appearance of the ears of the Walt Disney character, Minnie Mouse. The beanie is also trimmed with black plastic binding along the bottom edge of the hat. Although the submitted sample of the hat consists of red felt, you note that the hats are usually made of black felt. The hat also sports a red and white polka-dotted ribbon that is tied in the form of a bow and attached to the crown of the hat at a point between the ears. The imported hat will also contain a heat transfer label affixed to the beanie in the center front which would typically bear the name of the hat's wearer or the Mickey Mouse Club Logo.

The article at issue is made up of composite goods and there are both textile and plastic components to the ear hat. Pursuant to GRI 2, goods comprised of more than one material, or which are prima facie classifiable under two provisions in the nomenclature (6506 vs. 6506), are to be classified according to GRI 3. GRI 3(b) provides that:

Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character.

Explanatory Note VIII to GRI 3(b) states that:

The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.

The article at issue has substantial plastic components which form an integral part of the ear hat. The plastic disks, made of black plastic, have the shape of the Walt Disney character, Minnie Mouse. The presence of these disks or ears, define the hat as an "ear hat". The plastic ears affixed to the textile beanie transform this article into Minnie Mouse memorabilia and offer its principle appeal. You state that the ear hats are sold primarily in Walt Disney Theme Parks, such as Disneyland and Disneyworld and that young visitors typically wear the ear hats during their stay at the Disney attraction parks and take the hats home as a souvenir of their visit. The ear hat constitute a more distinctive and unusual type of headgear.

Moreover, you state that the cost of the plastic per 1000 hats is $85, while the cost of the textile per 1000 hats is $92 which indicates that the plastic components contributes substantial value to the goods. Also, the plastic ears are placed prominently on the beanie and securely affixed thereto by metal grommets so that their removal would damage the remainder of the ear hat.

Based on the foregoing, it is out opinion that the essential character of the article at issue is imparted by the plastic components.

The applicable subheading for the Minnie Mouse Ear Hat will be 6506.91.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for Other headgear, whether or not lined or trimmed: other: of rubber or plastics.... other. The rate of duty will be 2.4 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

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

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