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NY 808954

May 4, 1995

CLA-2-95:S:N:N8:225 808954


TARIFF NO.: 9505.90.6090; 9615.11.5000

Ms. Lori Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a plastic crown and tiara from China

Dear Ms. Aldinger:

In your letter dated April 3, 1995, received in this office on April 7, 1995, you requested a tariff classification ruling.

The subject article is referred to as a "Plastic Crown" and is part of an assortment which includes a plastic tiara. The assortment has been assigned one item #95171. Both the crown and tiara contain imitation gemstones. Each item is packaged indi- vidually in a clear polybag with cardboard header.

Although part of an assortment the items are separately classifiable in the tariff schedule. The tiara serves to augment one's appearance by holding the hair in place, where as, the crown simply sits on top of the head devoid of any function.

The applicable subheading for the plastic crown will be 9505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertain- ment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other: other. The rate of duty will be free.

The applicable subheading for the plastic tiara will be 9615.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for combs, hair-slides and the like of rubber or plastics: other: other. The duty rate will be 8.8 percent ad valorem.

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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