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NY J85245




June 5, 2003

CLA-2-95:RR:NC:SP:225 J85245

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Cheryl Santos
CVS/Pharmacy
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of “Foam Hats” from China.

Dear Ms. Santos:

In your letter dated May 21, 2003, you requested a tariff classification ruling.

You submitted samples of an assortment of “Foam Hats” identified as item number 547489 that will be marketed and sold during the Halloween holiday. The styles “Zorro”, “Cowboy” and “Top Hat” are made of foam and sized for a child five years of age and up. Each hat is colored black and has a brim that measures approximately 2-3 inches in width. The hats are intended as costumes for a child for the Halloween holiday, and are not considered classifiable as hats of Chapter 65 of the Harmonized Tariff Schedule.

Your samples are being returned upon your request.

The applicable subheading for the “Foam Hats” identified as item number 547489 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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