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NY B80962



February 5, 1997

CLA-2-65:RR:NC:5:353 B80962

CATEGORY: CLASSIFICATION

TARIFF NO.: 6505.90.8090

Ms. Lynn O'Beirn
Four Star International Trading Co.
3330 East 79th Street
Cleveland, Ohio 44127

RE: The tariff classification of a Pumpkin Cap from China.

Dear Ms. O'Beirn:

In your letter dated December 27,1995, received in our office on January 6, 1997, you requested a classification ruling. A sample was submitted for examination.

The submitted sample is a baseball style cap consisting of a non woven fabric. It features a printed representation of a carved pumpkin face and has textile leaves at the top of the crown of the cap.

A Costume is by definition: garments, various wearing apparel and other items, such as false ears, noses, wigs, beards, and moustaches, worn on the person to create the image:
of a specific character - Dracula of a specific creature - gorilla of a class of persons - pirate of a class of things - flowers of a time period - flapper age

For an item to be considered a costume, it must fall into one of the categories listed above.

Within the subclass of hats, we have an additional test:

If a hat is an imitation of the real thing, plastic "straw hat", "homburg" or "Stetson", the item is classified as a costume because the real product is available and is worn in normal life.

Novelty hats are not costumes. The person wearing the novelty hat is NOT making believe that he is something different. Instead, the person is either identifying oneself as a fan - Cheeseheads, or making a "humorous" statement.

In the instant situation, the importer is claiming that the baseball cap is a costume because it is flimsy and because it is decorated with a pumpkin. Although this may be a cheap and lazy way to participate in Halloween activities, by wearing the symbol of a Jack "o lantern, neither the person wearing the hat, nor anyone viewing the person wearing the hat is lead to believe that person is a pumpkin.

The applicable subheading for the Pumpkin Cap will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: Other: Of man-made fibers: Not in part of braid.... Other: Other: Other". The duty rate will be 21 cents/kg + 7.6% ad valorem.

The Pumpkin Cap falls within textile category designation 659. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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 Martin Weiss at 212-466-5881.

Sincerely,

Paul Schwartz
Chief, Textiles & Apparel Branch

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