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NY K82663

February 3, 2004
CLA-2-95:RR:NC:SP:225 K82663


TARIFF NO.: 9505.90.6000

Ms. Kitty Williams
Elope Inc.
775 N. Murray Blvd.
Colorado Springs, CO 80915

RE: The tariff classification of a “Skull Mask with Hat” from China.

Dear Ms. Williams:

In your letter dated January 27, 2004, you requested a tariff classification ruling.

You submitted a sample of a “Skull Mask with Hat” identified as item number A3821. The item consists of a black top hat with hanging black fabric that covers the back and sides of the neck with an attached vinyl skull mask in front. The skull mask has two eye cut-outs for viewing. The hat is decorated with a silver cross and measures approximately 10-1/2 inches in height with a brim that measures 14 inches in diameter. Both the top hat and hanging black fabric are made of 55% cotton and 45% polyester.

In our opinion, the item is a composite good with neither the hat nor the mask imparting the essential character. Therefore, the item will be classified under the Harmonized Tariff Schedule (HTS) Heading that appears last in numerical order among the competing headings (hat 6505, HTS) and (mask 9505, HTS) that merit equal consideration.

Your sample is returned via the express service for which you purchased a shipping label.

The applicable subheading for the “Skull Mask with Hat” identified as item number A3821 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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