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NY E89957

December 15, 1999

CLA-2-95:RR:NC:SP:225 E89957


TARIFF NO.: 9505.90.6000; 6505.90.8090; 3926.40.0000

Ms. Julie Kimball
Paper Magic Group
100 N 6th St., Suite 899C
Minneapolis, MN 55403

RE: The tariff classification of Halloween decorations, a costume wig and hats from China

Dear Ms. Kimball:

In your letter dated November 12, 1999, received in this office on November 18, 1999, you requested a tariff classification ruling.

Five samples were submitted and are being returned to you as requested. Item #653785 is a “Disney Table Lamp – Mickey.” The article depicts a three dimensional Mickey Mouse character holding a candelabra. The item is made of molded plastic and portrays Mickey wearing a vampire costume complete with fangs. The candelabrum has three electric candles that flash when turned on. The item is packaged in an open display box and includes two miniature replacement bulbs. The light emitted only illuminates the flame portion of the candle and is not significant for use in any utilitarian manner. The article requires 2 “AAA” batteries (not included).

The “12” Decorated Pumpkin,” item #653788, is a one piece, hollow pumpkin made of plastic. The article measures 12 inches high, including a one-inch stem. Although intended for use as a Halloween decoration, the pumpkin is not constructed in a manner that necessitates its use with the holiday.

The “Elvira Wig,” item #657531, is made of synthetic fibers and is imported in a clear blister package with an advertising insert that portrays a model wearing the wig. The layers of hair are spaced between 1 and 3 centimeters apart. The item is intended for use on Halloween. The wig does not possess the fine quality workmanship of a wig used for cosmetic purposes.

Item #657631, “Clown Hat w/Hair” is an oversized hat whose crown is fashioned with a 14-inch circumference and a pom pom on top. It features a 7 by 5-inch brim and artificial blue hair styled in a ponytail at the rear. Item #657633, “Biker Hat w/Hair,” features a crown with a flat top and a 7 by 3-inch brim. It has an artificial black hair ponytail affixed to the rear of the hat. Both hats are made of woven 100% synthetic fabric. Your samples are being returned as requested.

The applicable subheading for the “Disney Table Lamp – Mickey,” item #653785 and “Elvira Wig,” item #657531, 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, and will remain unchanged in 2000.

The applicable subheading for the “12” Decorated Pumpkin,” item #653788, will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem and will remain at 5.3 percent ad valorem in 2000.

The applicable subheading for the clown and biker hats, items #657631 and #657633, will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: Other: Of man-made fibers: Other: Not in part of braid...Other: Other: Other.” The duty rate will be 20.4 cents per kg plus 7.4% ad valorem. In 2000 the duty rate will be 20 cents per kg plus 7.3% ad valorem

The clown and biker hats fall within textile category designation 659. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 212-637-7028.


Robert B. Swierupski

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