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NY J88493




September 12, 2003

CLA-2-95:RR:NC:SP:225 J88493

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Darla J. Perry
Pony Express Creations, Inc.
9350 Trade Place, Suite C
San Diego, CA 92126

RE: The tariff classification of a “Mini Birthday Cake Headband” from China or Hong Kong or Vietnam.

Dear Ms. Perry:

In your letter dated September 3, 2003, you requested a tariff classification ruling.

You submitted a sample of a “Mini Birthday Cake Headband” identified as item number 830015. The item consists of a horseshoe-shaped rigid plastic headband with an attached pink textile hat in the shape of a birthday cake with frosting and a candle on top. The hat measures approximately 4-1/2 inches in height with a brim that measures approximately 1-1/2 inches in width with a wire sewn around the outer edge to provide shape. The fake candle on top of the hat measures approximately 3 inches in height with a yellow “flame” on top. The hat is decorated with the words “Birthday STR!” in purple lettering. The hat is a costume and not headgear classified in Chapter 65 of the Harmonized Tariff Schedule.

The applicable subheading for the “Mini Birthday Cake Headband” identified as item number 830015 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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