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NY B80747




January 24, 1997

CLA-2:RR:NC:SP:225 B80747

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6020; 9615.19.6000; 7117.90.5500; 7117.90.9000

Ms. Marjorie S. Brenman
Samuel Shapiro & Company, Inc.
21 South 5th St. Suite 735
Philadelphia, PA 19106

RE: The tariff classification of an Indian headdress, hair clip and feather clip earrings from China

Dear Ms. Brenman:

In your letter dated December 23, 1996, received in this office on December 27, 1996, you requested a tariff classification ruling.

Four samples were submitted with your inquiry. The "Indian Chief Headdress" is a flimsily constructed headpiece. The item is composed of multicolored feathers in a standing arrangement which extends from ear to ear and across the forehead. A 3/4 inch elastic band secures the headdress around the back of the head. The "Feather Clip Earrings" are constructed of three colored feathers attached to a metal clip-on style earring. Strands of imitation purple hair are affixed to a metal clip to form the "Hair Clip".

The applicable subheading for the "Indian Chief Headdress" will be 9505.90.6020, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: hats: other. The rate of duty will be free.

The applicable subheading for the "Feather Clip Earrings," if valued not over 20 cents per dozen pieces or parts, will be 7117.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Imitation jewelry: Other: Other: Valued not over 20 cents per dozen pieces or parts: Other. The rate of duty will be 7.2 percent ad valorem. The applicable subheading for the feather earrings, if valued over 20 cents per dozen pieces or parts will be 7117.90.9000, (HTS), which provides for Imitation jewelry: other: other: valued over 20 cents per dozen pieces or parts: other: other. The rate of duty will be 11 percent ad valorem.

The applicable subheading for the "Hair Clip" will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for combs, hair-slides and the like: other: other: of textile materials. The rate of duty will be 11 percent ad valorem.

In regards to the "Dress Up Boa" we are unable to issue a ruling letter at this time because the issue of textile costumes is currently before the Court of International Trade. Under Part 177 of the Customs Regulations (19 C.F.R. 177), this office is precluded from issuing rulings which involve issues currently pending before the court. When the court has reached a decision in this related case, you are advised to resubmit your request for a binding ruling. Please include all of the material that we have returned to you.

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 Alice J. Wong at 212-466-5538.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

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