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NY L83719




April 22, 2005

CLA-2-95:RR:NC:SP:225 L83719

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Anna Maria Rogalski
Disguise, Inc.
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of witch hats from China.

Dear Ms. Rogalski:

In your letter dated April 1, 2005, you requested a tariff classification ruling.

You submitted the following samples, which are being returned per your request:

Style 14410, Tattered Witch Hat, is a cone-shaped purple witch hat with a large circular brim with a wire sewn around the outer edge to provide shape. The hat is made of 100 percent polyester knit fabric and measures approximately 18 inches in diameter. It has a big buckled black and silver plastic belt with silver spikes wrapped around the base of the cone. Black nylon mesh is wrapped around the upper portion of the cone and draped along the brim in a manner that gives it a tattered appearance. The hat is intended for use as a costume for the Halloween holiday.

Style 14414, Red Foil Witch Hat, is a red and black witch hat with a large circular brim with a wire sewn around the outer edge to provide shape. The hat is made of 100 percent knit polyester with a polyurethane foam lining. It measures approximately 18 inches in diameter and is decorated with a black band around the base of the cone. The hat is intended for use as a costume for the Halloween holiday.

Style 14416, Pink with Black Fur Witch Hat, is a purple hat with a large circular brim with a wire sewn around the outer edge to provide shape. The hat is made of polyester and nylon and measures approximately 18 inches in diameter. It is decorated with faux pink and black fur, and is intended for use as a costume for the Halloween holiday.

The applicable subheading for style 14410, Tattered Witch Hat, style 14414, Red Foil Witch Hat, and style 14416, Pink with Black Fur Witch Hat, 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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