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NY K80701





December 17, 2003
CLA-2-95:RR:NC:SP:225 K80701

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.4000, 9505.90.6000

Linda Lauro
Commonwealth Toy & Novelty Co., Inc.
45 West 25th Street
New York, NY 10010

RE: The tariff classification of Fun For Heads Party Headbands from China or Hong Kong

Dear Ms. Lauro:

In your letter dated November 13, 2003, received in this office November 19, 2003, you requested a tariff classification ruling.

All of the items are textile material shaped in various ways and attached to a rigid plastic headband, which is covered in textile. The purpose of the headband is to hold the decorative shape on the head. The various shapes are not considered three-dimensional as the pattern does not continue around to the back and the items are about an inch thick. Although you have sent a representative sample for each of the lines you plan to manufacture, this ruling is only for the four samples provided.

Item 87928, Ghost, has the face of a grinning ghost sitting on a green band which has the words ”Happy Halloween”. The headband is covered in orange textile. The product is neither a costume, nor a festive article. It would be worn at a Halloween party.

Item 18013, Santa, is the face of Santa with the words “Merry Christmas” written on Santa’s hat. The headband is covered in dark green textile. The product is neither a costume, nor a festive article. By wearing it, one is not dressed up as Santa. It is not a festive article because its use is not limited to home entertainment. It would be worn at a Christmas party wherever it might take place.

The Purple Cone has no item number. The item looks like a cone shaped party hat with a grinning face. The pink band under the hat has the words ”Happy Birthday”. The headband is covered in yellow textile. The product is neither a costume, nor a festive article. It would be worn at a Birthday party.

The last item also has no item number. Called Princess, the shape looks like a jeweled crown. At the base of the crown is red fabric with the word “Princess” on it. The headband is covered in green textile. The product is a costume. It would be worn at a Birthday party, on Halloween to identify the beautiful lady as a princess or merely to role-play as a princess.

Your samples are returned as you requested.

The applicable subheading for the Ghost, Santa and the Purple Cone will be 9505.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Confetti, paper spirals or streamers, party favors and noisemakers, parts and accessories thereof. The rate of duty will be free.

The applicable subheading for the Princess will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles, . : 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 J. Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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