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NY J88511





September 12, 2003

CLA-2-95:RR:NC:SP:225 J88511

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Joanne Balice
CBI Distributing Corporation
Claire’s Accessories
2400 W. Central Road
Hoffman Estates, ILL 60195

RE: The tariff classification of a “Hairslide With Leprechaun Hat” from China.

Dear Ms. Balice:

In your letter dated September 5, 2003, you requested a tariff classification ruling.

You submitted a photograph of a “Hairslide With Leprechaun Hat” identified as style number 79957. The item consists of a rigid plastic horseshoe-shaped hair-slide covered in polyester fabric and attached by stitches to a polyester green leprechaun hat. The hair-slide is not designed to hold back the hair, but merely to hold the hat on the head. The hat has a wire sewn around the outer edge to provide shape. The hat is a costume and not headgear classified in Chapter 65 of the Harmonized Tariff Schedule.

The applicable subheading for the “Hairslide With Leprechaun Hat” identified as style number 79957 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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