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NY I87977

November 7, 2002

CLA-2-96:RR:NC:SP:233 I87977


TARIFF NO.: 9615.19.6000; 9615.11.5000; 6505.90.8090

Ms. Claire Hampson
Lucy Locket Limited
5 Mill House, Carre Street
Sleaford, Lincolnshire
NG34 7TW England

RE: The tariff classification of a headband, a tiara and a wizard hat from Indonesia.

Dear Ms. Hampson:

In your letter dated October 24, 2002, you requested a tariff classification ruling.

The submitted samples are as follows:

Pink narrow sequin headband, Item Code HB/1284/10/00, is a rigid horseshoe headband that is covered with pink 100% polyester satin and decorated with sequins and a decorative trim.

Pink tiara with marabou & jewel, Item Code TI/1257/10/00, is a silver colored plastic tiara with combs attached to each end. The tiara is decorated with pink marabou and a pink heart shaped plastic jewel at the center of the front.

Fantasy Wizard Hat, Item Code BY/1171/01/00, is a cone-shaped hat constructed of woven polyester fabric that is stiffened by an inner layer of foam plastic. The hat is decorated with stars and a half moon.

The items are intended for children ages 3 to 8 years old.

The applicable subheading for the headband will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Combs, hair-slides and the like: Of hard rubber or plastics: Other: Other.” The rate of duty will be 11% ad valorem.

Articles classifiable under subheading 9615.19.6000, HTS, which are products of Indonesia may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

The applicable subheading for the tiara will be 9615.11.5000, HTS, which provides for “Combs, hair-slides and the like: Of hard rubber or plastics: Other: Other.” The rate of duty will be free.

The applicable subheading for the wizard hat will be 6505.90.8090, HTS, which provides for “Hats and 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 . . . : Other: Of man-made fibers: Other: Not in part of braid, Other: Other: Other.” The duty rate will be 19.4 cents per kilogram plus 7% ad valorem.

The wizard hat falls within textile category designation 659. Based upon international textile trade agreements products of Indonesia 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 Lawrence Mushinske at 646-733-3036.


Robert B. Swierupski

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