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January 29, 1999

CLA-2-95:RR:NC:SP:225 D86564

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. M. Lane
Prestige Toy Corporation
140 Route 17 North
Paramus, N.J. 07652

RE: The tariff classification of a costume headband from China

Dear Mr. Lane:

In your letter dated January 5, 1999 you requested a tariff classification ruling.

The “Moose Antlers” is a plush headband that serves as an instant costume distinguishing the wearer as a “moose”. The item consists of a plastic headband with two antlers attached. The entire headband is covered with a brown plush material and is stuffed with polyester filling. A red and green bow decoration is glued to one of the antlers. This embellishment features two small bells tied at either end of a red ribbon.

The applicable subheading for the “Moose Antlers” headband 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.

At this time articles classified in HTS 9505.90.6000 are not subject to quota restraints or visa requirements.

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 212-637-7028.

Sincerely,

Robert B. Swierupski
Director,

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