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NY B80724

January 24, 1997

CLA-2:RR:NC:SP:225 B80724


TARIFF NO.: 9505.90.6020

Mr. Michael Wat
Darwell Import Company, Inc.
P.O. Box 882193
San Francisco, CA 94188

RE: The tariff classification of a "wisdom" cap from China

Dear Mr. Wat:

In your letter dated December 19, 1996, received in this office on December 27, 1996, you requested a tariff classification ruling.

The submitted sample is known as a "Chinese Wisdom Cap". The cap maintains a dome shape from a non-visible plastic interior structure. It is completely covered and lined with 100% rayon fabric. The cap features a very long black braided queue stitched to the back of the cap. The queue is formed out of strands of yarn. This style of cap, without the queue, was once considered an indicator of high educational status in the Chinese community. This practice, however, is basically outdated. Today one would only wear this cap to imitate ancient tradition since people no longer have a queue.

The applicable subheading for the "Chinese Wisdom Cap" will be 9505.90.6020, 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: hats: 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 J. Wong at 212-466-5538.


Gwenn Klein Kirschner
Chief, Special Products Branch

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