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NY J87085




August 14, 2003

CLA-2-95:RR:NC:SP:225 J87085

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 (“Orange” Witch Hat) identified as item number EPF-H-23001 and (“Purple” Witch Hat) identified as item number EPF-H-23002. The Orange Witch Hat is made of orange nylon material and is cone-shaped with a 3-1/2” brim trimmed with orange polyester faux fur. To retain its wide brimmed look, a steel wire is sewn inside the seam of the brim’s outer edge. The Purple Witch Hat is made of purple 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 hat has a 2-1/2” band of gold stars and crescent moons around the base of the cone topped with a string of faux purple jewels. The two hats are intended for use and sale at Halloween.

The applicable subheading for the “Orange” Witch Hat identified as item number EPF-H-23001 and the “Purple” Witch Hat identified as item number EPF-H-23002 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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