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NY L86660




August 11, 2005

CLA-2-95:RR:NC:SP:225 L86660

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Samana Tsui
Evergreen Products Factory LTD.
11/FA, Chiap Luen Ind. Bldg.
30-32 Kung Yip Street
Kwai Chung, N.T.
Hong Kong

RE: The tariff classification of witch hats and a wizard hat from China.

Dear Ms. Tsui:

In your letter dated July 29, 2005, you requested a tariff classification ruling.

You submitted the following samples of witch hats and a wizard hat:

Item EPF-H-23094B, Witch Hat With Hair, is a cone-shaped 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% polyester knit fabric and measures approximately 18 inches in diameter. It has attached strands of black hair that hang down to the shoulder when the hat is worn. The hat is intended for use as a costume for the Halloween holiday.

Item EPF-H-23069, Wizard Hat, is constructed of knit 100% polyester fabric with a 100% knit polyester mesh lining. The black cone-shaped hat features a sewn-on star, two crescent moons, and a feather trim. The Wizard Hat has a generic motif and is not tied exclusively to any specific holiday. Therefore, it will be classified as headgear in Chapter 65.

Item EPF-H-23082, Witch Hat, is a cone-shaped gold witch hat with a large circular brim with a wire sewn around the outer edge to provide shape. The hat is made of a 100% nylon mesh and measures approximately 18 inches in diameter. The hat is decorated with a large plastic white buckle around the base of its cone and with a pattern of spider webs and black spiders on both its cone and brim. The hat is intended for use as a costume for the Halloween holiday.

Item EPF-H-23076, Witch Hat, is a cone-shaped 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% nylon with a 100% polyester lining, and measures approximately 18 inches in diameter. The hat is decorated with an alternating black and purple pattern on its cone. The hat is intended for use as a costume for the Halloween holiday.

Item EPF-H-23078C, Witch Hat With Tinsel, is a cone-shaped black witch hat with a large circular brim with a wire sewn around the outer edge to provide shape. The hat is made of 60% polyester and 40% synthetic fiber with a 100% polyester lining, and measures approximately 18 inches in diameter. The hat is decorated with a pattern of gold spider webs on its cone and brim and gold tinsel that hangs down to the shoulders when the hat is worn. The hat is intended for use as a costume for the Halloween holiday.

Item EPF-H-23045A, Witch Hat With Hair and Tinsel, is a cone-shaped black witch hat with a large circular brim with a wire sewn around the outer edge to provide shape. The hat is made of 97% polyester and 3% feathers and measures approximately 18 inches in diameter. The hat is decorated with black feathers and silver tinsel around its brim and with black hair with silver tinsel that hangs down to the shoulders when the hat is worn. The hat is intended for use as a costume for the Halloween holiday.

The applicable subheading for item EPF-H-23094B, Witch Hat With Hair, item EPF-H-23082, Witch Hat, item EPF-H-23076, Witch Hat, item EPF-H-23078C, Witch Hat With Tinsel, and item EPF-H-23045A, Witch Hat With Hair and Tinsel, 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.

The applicable subheading for item EPF-H-23069, Wizard Hat, will be 6505.90.6090, HTS, which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabricwhether or not lined or trimmed: 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 rate of duty will be 20 cents per kilogram plus 7% ad valorem. The textile category designation is 659.

Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the "Textile Status Report for Absolute Quotas" available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on “For Business” and then on “Textile, Wool, Fur”).

Additionally, six items accompanied your binding ruling request. Limit future ruling requests to a maximum of five items of the same class or kind per ruling letter. Please refer to the attached guidelines for filing binding ruling requests.

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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