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NY I89461




December 24, 2002

CLA-2-95:RR:NC:SP:225 I89461

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Fred Austin
Concept Marketing
P.O. Box 1705
Santa Rosa, CA 95402

RE: The tariff classification of a “Thinking Kap” from an unknown country.

Dear Mr. Austin:

In your letter dated December 11, 2002, you requested a tariff classification ruling.

The sample submitted, “Thinking Kap”, is a black baseball cap-shaped visor with a rubber brain sewn in on top as a headpiece, with an adjustable hook and loop closure in back and the words “THINKING KAP” in white block letters on the front. The hat is not intended for normal wear, but instead is intended to be worn as a costume for the Halloween holiday.

The applicable subheading for the “Thinking Kap” 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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