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NY C86298

April 28, 1998

CLA-2-95:RR:NC:SP:225 C86298


TARIFF NO.: 9505.90.6000

Ms. Kimberly Fathauer
A.W. Fenton Company, Inc.
P.O. Box 360614
Columbus, Ohio 43236-0614

RE: The tariff classification of costume hats from China

Dear Ms. Fathauer:

In your letter dated March 25, 1998, received in this office on April 3, 1998, you requested a tariff classification ruling on behalf of Consolidated Stores Corp.

Two samples of Halloween hats, both identified under item #SP1345/8, were submitted with your inquiry. The first article is an orange and black witch's hat made of polyester brushed tricot material. It has a cone shaped center lined with a thin layer of soft foam that lends support to the hats peak. To retain its wide brimmed look, a wire is sewn inside the seam of the brims outer edge.

The second hat is also made of polyester brushed tricot material. It has orange and black stripes and a wire sewn around the edge of the brim. The center of the hat is lined with a layer of soft foam to maintain an erect position. It is comparable to an exaggerated top hat in appearance.

The two hats are made of flimsy construction and are intended for use and sale at Halloween. Each will be packaged on a header card that advertises the hats as "A great accessory for costume fun". Your samples are being returned as requested.

The applicable subheading for the witch's hat and striped hat, item #SP1345/8, 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.

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.


Robert B. Swierupski

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