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NY D82128

September 30, 1998

CLA-2-95:RR:NC:SP:222 D82128


TARIFF NO.: 9505.10.2500

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of Santa cap from China.

Dear Mr. Hoffacker:

In your letter dated August 31, 1998, on behalf of your client K B Toys, you requested a tariff classification ruling.

The submitted sample is a Santa cap, item #15007, 15007. The Santa cap is designed as a baseball cap. It has interlocking plastic strips at the back that allows the wearer to adjust the size. The cap has a green woven bill made of 100 percent cotton. The rest of the red hat is approximately 17 inches long. It is triangular in shape with a fluffy white ball at the top. The body of the cap is made of 100 percent acrylic non-woven fabric.

The front of the cap is embroidered with one of four phrases. The phrases will be "Merry Christmas", "Happy Holidays", "I believe in Santa Claus", and "Ho Ho Ho".

The sample is returned as you requested.

The applicable subheading for the Santa caps will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: 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 Masterson at 212-466-5892.


Robert B. Swierupski

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