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NY D88153

March 5, 1999

CLA-2-95:D13 D88153


TARIFF NO.: 9505.90.6000

Ms Marian Harding Cochran, Esq.
ATICO International USA, Inc.
P O Box 14368
Ft. Lauderdale, FL 33302

RE: The tariff classification of three Halloween hats made in China.

Dear Ms. Cochran:

In a letter dated February 11, 1999 you requested a tariff classification ruling on three Halloween hats. Samples were provided.

Sample #1, is described as Halloween Adult Scarecrow Head Decoration, item W79C2117. This hat is made from a bright orange non-woven material in a cone shape. Sewn inside the headband there is brown non-woven material cut in strands to simulate hair. There is also a checkered patch sewn on the hat to make it appear as if it is old and had been repaired.

Sample #2, is described as a Halloween 18" Satin Witch Hat, item W79C2104. This hat is made of 100% nylon with a 16" diameter brim, and a 13.5" cone. It is jet black in color.

Sample #3 is described as Satin Witch Hat with wig, item W79C7439. This hat is made of 100% nylon with an 18" diameter brim, a 15" cone and is also jet black in color. Sewn into the headband are long strands of black and gray nylon simulating a wig.

The applicable subheading for the Halloween Adult Scarecrow Head Decoration, item W79C2117, the Halloween 18" Satin Witch Hat, item W79C2104 and the Satin Witch Hat with wig, item W79C7439 will be 9505.90.6000 Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles; other; other. The rate of duty is 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.


Jeffrey R. Walgreen
Port Director

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