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NY 858244

Dec. 07, 1990

CLA-2-95:S:N:N3D:225 858244


TARIFF NO.: 9505.90.6000

Mr. Paul John Crowley
Sharretts, Paley, Carter & Blauvelt, P.C. Sixty-Seven Broad Street
New York, New York 10004

RE: The tariff classification of a toy hat from China

Dear Mr. Crowley:

In your letter dated November 21, 1990, you requested a tariff classification ruling on behalf of Collegeville Flag and Manufacturing Company.

The sample submitted is referred to as a "Halloween Tiger Headpiece". The tiger is made of man-made pile fabric in an orange and black stripe design. The article has a stuffed head, tail and four limbs. The body of the figure is incomplete, consisting only of a skin, which is open in the front to accomodate a person's head. The hat is held on by attaching the two front paws under the chin with a "VELCRO" closure. According to your letter the tiger hat is imported, sold and intended for use as an accessory to a Halloween costume. Your sample is being returned as requested.

The applicable subheading for the toy hat will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles; parts and accessories thereof: other: other. The duty rate will be 3.1 percent ad valorem.

Section 304 of the Tariff Act of 1930 as amended, states that all articles entering the commerce of the United States must be marked with the country of origin as permanently and conspicuously as the article will permit. The sample submitted to this office was found to be not legally marked.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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