United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY E85148 - NY E85201 > NY E85162

Previous Ruling Next Ruling


August 16, 1999

CLA-2-95:RR:NC:SP:225 E85162

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Ed Scott
TLR International Trade Services
Total Logistics Resource, Inc.
P.O. Box 30419
Portland, OR 97294

RE: The tariff classification of a costume hat from China

Dear Mr. Scott:

In your letter dated July 23, 1999, you requested a tariff classification ruling on behalf of Monicore Inc.

A sample of the “Halloween Felt Party Hat”, item #7416, was submitted with your letter. The felt hat stands approximately 11 ½” high and has a 2 ¼” wide brim. The orange hat is unlined and has a black colored brim. Felt appliques have been sewn onto the front, which depict a modified version of a jack-o-lantern face. Due to its construction, the hat’s functional use as headgear is viewed as minimal. It will be packaged in a clear plastic bag with a header card and is intended for use at parties or similar occasions.

The applicable subheading for the “Halloween Felt Party Hat” 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 212-637-7028.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: