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NY H85856





December 18, 2001

CLA-2-65:RR:NC:3:353 H85856

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000, 6505.90.5090

Mr. Gordon C. Anderson
C.H. Robinson International, Inc.
Suite 400
Eden Prairie, MN 55347

RE: The tariff classification of costume hats from China and Macau.

Dear Mr. Anderson:

In your letter dated December 3, 2001, on behalf of D56 Inc., you requested a classification ruling. The samples submitted with the ruling request will be returned to you.

The submitted samples are Item # 56.02034 Black Witches Hat and three hats without item numbers called Black Velvet Costume Headpiece, Black Velvet Costume Skullcap and Devil Costume Headpiece.

Item # 56.02034 Black Witches Hat is constructed of man-made fiber fabric. It is cone-shaped and has a large circular brim with a wire sewn around the outer edge to provide shape. It features net lace covering the brim, and a large textile spider on the brim and three smaller textile spiders hanging from the brim.

The Black Velvet Costume Headpiece is constructed of knit man-made fiber fabric. It is circular and covers the crown of the head; there is no brim. It features a braided elastic chin cord, and a silver wire spider on a black wire spider web that covers most of the headpiece and is designed to cover the wearer’s eyes.

The Black Velvet Costume Skullcap is constructed of knit man-made fiber fabric. It is circular, sits atop the head, is almost flat and measures approximately six inches in diameter. It features a braided elastic chin cord, a large quantity of nylon net fabric embellished with orange imitation gemstones, and a spider covered with silver and orange imitation gemstones.

The Devil Costume Headpiece is constructed of red knit net man-made fiber fabric. The headpiece is shaped to the skull, covers the crown of the head; there is no brim. It features stuffed devil horns of the same material, a braided elastic chin cord, and a large cluster of red feathers.

For a hat to be considered a “festive article,” it must function primarily as a decoration or functional item used in celebration of and for entertainment on a holiday; and be associated with or used on a particular holiday. Only the witch’s hat is a recognized symbol associated with or used on a particular holiday.

The Explanatory Note (EN) to Chapter 65, HTSUS, states that “...this Chapter covers hat-shapes, hat-forms, hat bodies and hoods, and hats and other headgear of all kinds, irrespective of the materials of which they are made and of their intended use (daily wear, theatre, disguise, protection, etc.).”

The applicable subheading for the Item # 56.02034 Black Witches Hat will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles: Other.” The duty rate will be Free.

The applicable subheading for the Black Velvet Costume Headpiece, Black Velvet Costume Skullcap and Devil Costume Headpiece will be 6505.90.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabricwhether or not lined or trimmed: Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Wholly or in part of braid, Other: Other.” The duty rate will be 6.9% ad valorem for 2001 and 2002.

The Black Velvet Costume Headpiece, Black Velvet Costume Skullcap and Devil Costume Headpiece fall within textile category designation 659. Based upon international textile trade agreements products of China and are subject to quota and the requirement of a visa; products of Macau are not subject to quota, but are subject to the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

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