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NY 855891

CLA-2-65:S:N:N349:3H 855891


TARIFF NO.: 6505.90.6080

Mr. Ken August
Fun World
80 Voice Road
Carle Place, N.Y. 11514

RE: The tariff classification a hat from Taiwan and China.

Dear Mr. August:

In your letter dated August 28, 1990, you requested a tariff classification ruling.

The submitted sample is a knit hat made of man-made fiber knit fabric. The hat is a orange color; on top of the hat is a large green foam ball decorated with green hair like material made out of man-made fiber and paper decorations representing the eyes and mouth. In your letter you suggest this item may be classifiable under the provision set forth for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof, but this item is a durable, functional, substantial item of headware. Although whimsical and having the traditional orange color of Halloween, the item is not first and foremost an article of fancy dress.

The applicable subheading for hat will be 6505.90.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for hats and other headgear...other, of man-made fibers: knitted or crocheted or made up from knitted or crocheted fabric: not in part of braid. The rate of duty will be 39.7 cents/kg plus 14.1 percent ad valorem.

The hat falls within textile category designation 659. Based upon international textile trade agreements, products of Taiwan and China are subject to visa and quota restraints.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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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