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NY I82833




June 12, 2002

CLA-2-95:RR:NC:SP:225 I82833

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Michael Paneth
Seasons By Zauder
10 Henry Street
Freeport, NY 11520

RE: The tariff classification of witch hats from China.

Dear Mr. Paneth:

In your letter dated June 4, 2002, you requested a tariff classification ruling.

You submitted the following samples:

Item #15001, Taffeta Witch Hat, is a traditional black witch hat that is cone-shaped and has a large circular brim with a wire sewn around the outer edge to provide shape. The hat is made of 100 percent polyester woven fabric and measures approximately 18 inches in diameter.

Item #15007, Taffeta Witch Hat W/Hair, is a traditional black witch hat that is cone-shaped and has a large circular brim with a wire sewn around the outer edge to provide shape. The hat has long strands of black hair that measure approximately 17 inches in length sewn to the back of the hat. The hat is made of 100 percent polyester woven fabric and measures approximately 18 inches in diameter.

Item #15031, Witch Hat With Neon Stars & Hair, is a traditional black witch hat that is cone-shaped (with the cone decorated with green stars) and has a large circular brim with a wire sewn around the outer edge to provide shape. The hat has long strands of green hair that measure approximately 17 inches in length sewn to the back of the hat. The hat is made of 100 percent polyester woven fabric and measures approximately 18 inches in diameter.

Item #15044, Glow In Dark Printed Witch Hat, is a traditional black witch hat that is cone-shaped (with the cone decorated with ghosts, bats, and stars) and has a large circular brim with a wire sewn around the outer edge to provide shape. The hat is made of 100 percent polyester woven fabric and measures approximately 18 inches in diameter.

The applicable subheading for Item #15001, Taffeta Witch Hat, Item #15007, Taffeta Witch Hat W/Hair, Item #15031, Witch Hat With Neon Stars & Hair, and Item #15044, Glow In Dark Printed Witch 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 Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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