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NY L82049




February 22, 2005

CLA-2-65:RR:NC:3:353 L82049

CATEGORY: CLASSIFICATION

TARIFF NO.: 6505.90.6090; 6117.80.8500

Ms. Joy Semenuk
Globe Express Services
Attn: Brokerage Dept.
1800 Associates Lane, Suite E
Charlotte, NC 28217

RE: The tariff classification of hats from Taiwan.

Dear Ms. Semenuk:

In your letter dated January 25, 2005, on behalf of U.S. Worldwide, you requested a classification ruling. The samples will be returned to you.

The submitted samples, Style CFH51 “Fantasy Hat Collection” are costume items. The Collection will be imported and sold together, however, the hats are not packed ready for retail sale. The hats will be classified according to fiber content and hat construction. The Wizard’s hat is a knit 100% polyester fabric child’s costume hat. The Princess hat is a medieval cone shaped child’s hat knit from100% man-made fiber fabric. The Queen hat is a knit 100% polyester fabric child’s costume hat. The Knight’s Helmet is a knit 100% polyester fabric child’s costume hat. The Prince’s crown (headband) is a stylized knit 100% polyester fabric child’s headband that does not cover the crown of the head. The King’s crown (headband) is made of a knit 100% polyester fabric, that does not cover the crown of the head.

The applicable subheading for the Wizard hat, Princess hat, Queen hat and Knights Helmet will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric. . . .: other: of man-made fibers: knitted or crocheted or made up from knitted or crocheted fabric: not in part of braid, other: other: other The duty rate will be 20 cents per kilogram plus 7 percent ad valorem.

The applicable subheading for the Prince’s crown (band) and Kings crown head band style will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: other accessories: other: headbands, ponytail holders and similar articles. The duty rate will be 14.6% ad valorem.

You inquired about classification of sets consisting of a garment and a hat. Sets are usually classified by essential character, which is usually the garment. However, this office cannot be certain without samples of the entire set.

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 Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

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