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NY D88153





March 5, 1999

CLA-2-95:D13 D88153

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms Marian Harding Cochran, Esq.
ATICO International USA, Inc.
P O Box 14368
Ft. Lauderdale, FL 33302

RE: The tariff classification of three Halloween hats made in China.

Dear Ms. Cochran:

In a letter dated February 11, 1999 you requested a tariff classification ruling on three Halloween hats. Samples were provided.

Sample #1, is described as Halloween Adult Scarecrow Head Decoration, item W79C2117. This hat is made from a bright orange non-woven material in a cone shape. Sewn inside the headband there is brown non-woven material cut in strands to simulate hair. There is also a checkered patch sewn on the hat to make it appear as if it is old and had been repaired.

Sample #2, is described as a Halloween 18" Satin Witch Hat, item W79C2104. This hat is made of 100% nylon with a 16" diameter brim, and a 13.5" cone. It is jet black in color.

Sample #3 is described as Satin Witch Hat with wig, item W79C7439. This hat is made of 100% nylon with an 18" diameter brim, a 15" cone and is also jet black in color. Sewn into the headband are long strands of black and gray nylon simulating a wig.

The applicable subheading for the Halloween Adult Scarecrow Head Decoration, item W79C2117, the Halloween 18" Satin Witch Hat, item W79C2104 and the Satin Witch Hat with wig, item W79C7439 will be 9505.90.6000 Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles; other; other. The rate of duty is 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.

Sincerely,

Jeffrey R. Walgreen
Port Director

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