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NY H80344

May 25, 2001

CLA-2-95:RR:NC:SP:225 H80344


TARIFF NO.: 9505.90.6000; 9004.90.0000; 6505.90.2060

Mr. David Shake
UPS Customhouse Brokerage
500 East Thorndale Ave., Suite – S
Wood Dale, Illinois 60191

RE: The tariff classification of costume teeth, spectacles, and a costume hat from Taiwan

Dear Mr. Shake:

In your letter dated April 13, 2001, received in this office on April 26, 2001, you requested a tariff classification ruling on behalf of Billy Bob Teeth, Inc.

Four samples were submitted to this office for examination. Two of the samples represented a variety of imitation teeth called “Billy Bob Teeth”. The teeth portray a partial upper front set that adheres to the gums with putty of U.S. origin. The item is designed for wear over an individual's front teeth and, depending on the style, gives the wearer the appearance of having crooked, pierced, or otherwise unusually set teeth. The product is intended for use in dressing up on Halloween.

The second article is a pair of plastic eyeglasses for use in dressing-up at a costume-type party. The glasses have black frames and clear, non-magnified, lenses. A ribbon is wrapped around the frame of the glasses, just over the bridge area, as if to intimate that the frame had been broken.

The final product is a baseball-style cap made of woven 100% cotton material. The cap features long curly hair made of 100% polyester that has been sewn around the entire bottom edge of the crown. Elastic is sewn into the back of the cap making it suitable for “one size fits all” wear.

The applicable subheading for the costume teeth 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.

The applicable subheading for the plastic spectacles will be 9004.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other spectacles, goggles and the like, corrective, protective or other; other. The rate of duty will be 2.5 percent ad valorem.

The applicable subheading for the hat will be 6505.90.2060, 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 cotton, flax or both: Not knitted: Certified hand-loomed and folklore products; and headwear of cotton.” The duty rate will be 7.6% ad valorem.

The hat falls within textile category designation 359. Based upon international textile trade agreements products of Taiwan 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.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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