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NY J85080

June 10, 2003

CLA-2-95:RR:NC:SP:225 J85080


TARIFF NO.: 9505.90.6000

Ms. Jenny Davenport
Wal*Mart Stores, Inc.
Mail Stop #0410 – L - 32
601 N. Walton
Bentonville, AR 72716-0410

RE: The tariff classification of an “Adult Cat in the Hat Kit” from China.

Dear Ms. Davenport:

In your letter dated May 16, 2003, received in this office May 27, 2003, you requested a tariff classification ruling.

You have submitted a sample of an “Adult Cat in the Hat Kit” identified as style number 13014, which consists of a hat, “gloves”, and bow tie. The hat is an oversized hat with alternating red and white bands that measures approximately 17 inches in height with a brim that measures approximately 2-1/4 inches in width. The hat is made of polyester and is intended to resemble the hat in the movie Dr. Seuss’ The Cat in the Hat™. Completing the costume are a pair of white polyester “gloves” which give the wearer’s hand the appearance of a paw, and a large red polyester bow tie that is secured with two textile cords. The articles are stamped with the words “Official Movie Merchandise” and packaged together in a cardboard cover that depicts the costume on a young man next to an illustration of the “Cat in the Hat” wearing the same articles.

You indicate in your letter these articles will be packaged and marketed together for the Halloween holiday as a “Cat in the Hat” costume for an adult. Although you suggest classification in Chapter 61 for the bow tie and gloves and Chapter 65 for the hat, this office believes the more appropriate classification for these articles is as a costume in Chapter 95 of the Harmonized Tariff Schedule of the United States. It is the combination of all three items that creates the costume, and no one item would make it clear what character is being presented. Further, it is questionable that the “gloves” and tie would be classified within Chapter 61.

Your sample is being returned upon your request.

The applicable subheading for the “Adult Cat in the Hat Kit” identified as style number 13014 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.

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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