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NY J83234




April 23, 2003

CLA-2-95:RR:NC:SP:225 J83234

CATEGORY: CLASSIFICATION

TARIFF NO.: 6506.91.0060; 9505.90.6000

Ms. Anna Maria Salas Rogalski
Disguise™ Inc.
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of a fake mustache and a hat from China.

Dear Ms. Salas Rogalski:

In your letter dated March 25, 2003, you requested a tariff classification ruling.

You have submitted samples of a “Fake Mustache with Self Adhesive” identified as Item #IM881 and a “Black Child Hat” identified as Item #IM923. The “hair” of the black mustache is made of 100 percent acrylic with a liner of polyester. The mustache has a self-adhesive strip in back that, when its backing is peeled, can be attached to a person’s face. The mustache measures approximately ½ inch in height and 3-1/2 inches in length, and is intended for use as a costume. The cowboy-like black hat is made of ethylene vinyl acetate and measures approximately 3 inches in height and 14 inches in diameter. Although you indicate that the hat is a Halloween costume accessory, this hat is fully functional headgear with not only the possibility but the probability of being worn as such. The hat will be classified as headgear of Chapter 65 of the Harmonized Tariff Schedule.

Your samples are being returned as requested.

The applicable subheading for Item #IM923, “Black Child Hat”, will be 6506.91.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other headgear, whether or not lined or trimmed: Other: Of rubber or plastics, Other.” The rate of duty will be free.

The applicable subheading for Item #IM881, “Fake Mustache with Self Adhesive”, will be 9505.90.6000, 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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