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NY H81907




July 9, 2001

CLA-2-95:RR:NC:SP:225 H81907

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Donna M. Dion
CVS Pharmacy
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of a witch’s hat from China

Dear Ms. Dion:

In your letter dated June 4, 2001, received in this office on June 7, 2001, you requested a tariff classification ruling.

The submitted article is a cone shaped witch’s hat identified as item #118148. The hat is constructed of 95% polyester and 5% wire. According to your letter, the hat will be made in several different colors. The one before us is composed of black lace in a spider web design that is lined with purple fabric. The hat is sewn with black piping around a wire brim. The brim of the hat twists and folds for storage and pops open when ready for wear. The article will be marketed and sold as a costume accessory for Halloween.

The witch’s hat is so closely linked with Halloween that the product will be viewed as a festive article in Chapter 95. Your sample is being returned as requested.

The applicable subheading for the witch’s hat, item #118148, 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,

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