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NY J82410

April 1, 2003

CLA-2-95:RR:NC:SP:225 J82410


TARIFF NO. 9505.90.4000

Ms. Cari Grego
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, VA 23320

RE: The tariff classification of a plastic hat from China.

Dear Ms. Grego:

In your letter dated March 21, 2003, you requested a classification ruling.

The submitted sample is identified as item number SKU-815490, Glitter Dress Up Hat. The hat measures approximately 12” by 4” high. It is composed of plastic and glitter.

Although you requested classification under HTS# 6506.91.0060 as a plastic hat, the hat is very flimsy and its possible function as headgear is minimal at best. The hat is your typical party hat of HTS# 9505.90.4000.

The applicable subheading for the Glitter Dress UP Hat will be 9505.90.4000, 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: Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof. 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 Wong at 646-733-3026.


Robert B. Swierupski

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