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NY J87082




August 18, 2003

CLA-2-95:RR:NC:SP:225 J87082

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Helen Lam
Evergreen Products Factory LTD.
11/FA, Chiap Luen Ind. Bldg.
30-32 Kung Yip Street
Kwai Chung, N.T.
Hong Kong

RE: The tariff classification of two witch hats from China.

Dear Ms. Lam:

In your letter dated August 6, 2003, you requested a tariff classification ruling.

You submitted two samples of witch hats (“Gothic Green” Witch Hat) identified as item number EPF-H-23000 and (“Burgundy” Witch Hat) identified as item number EPF-H-23009. The Gothic Green Witch Hat is made of green nylon material and is cone-shaped with a 3-1/2” brim. To retain its wide brimmed look, a steel wire is sewn inside the seam of the brim’s outer edge. The Burgundy Witch Hat is made of burgundy polyester material and is cone-shaped with a 3-1/2” brim. To retain its wide brimmed look, a steel wire is sewn inside the seam of the brim’s outer edge. The two hats are intended for use and sale at Halloween.

The applicable subheading for the witch hats (“Gothic Green” Witch Hat) identified as item number EPF-H-23000 and (“Burgundy” Witch Hat) identified as item number EPF-H-23009 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.

We are unable to rule on the Vampire Hat identified as item number EPF-H-23013 and the “Black w/Golden Pattern” Witch Hat identified as item number EPF-H-23012 without further information. Please provide the construction and fiber content for these two hats and marketing literature. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to the Bureau of Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.

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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