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NY C89124


July 8, 1998

CLA-2-95:RR:NC:SP:225 C89124

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Dawn Bialy

The Paper Magic Group, Inc.

401 Adams Avenue

Scranton, PA 18510

RE: The tariff classification of a costume hat from China

Dear Ms. Bialy:

In your letter dated June 9, 1998, received in this office on June 19, 1998, you requested a tariff classification ruling.

The submitted article, item #657205, is known as a "Witch Hat With Hair." The hat is made of PVC material and is cone-
shaped with a 3 ½" wide brim. It is black with silver stars and moon crescent shapes depicted around the cone. An imitation brown sash is painted around the top of the crown and the impression of hand sewn stitches encircle the hat up to its peak. The hat features long brown hair, made of 100% polyethylene, that hangs from beneath the inside of the crown. We note that the witch hat is flimsy in construction. Your sample is being returned as requested.

The applicable subheading for item #657205, "Witch Hat With Hair," will be 9505.90.6000, 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: other. The rate of duty will be free.

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,


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