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NY L81806




January 11, 2005

CLA-2-95:RR:NC:SP:225 L81806

CATEGORY: CLASSIFICATION

TARIFF NO.: 6117.10.2030; 6702.90.3500; 6702.10.2000; 9505.90.6000; 9615.19.6000

Ms. Leah C. Navidad
Disguise, Inc.
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of headpieces from China.

Dear Ms. Navidad:

In your letter dated December 22, 2004, you requested a tariff classification ruling.

You submitted the following samples:

Style 14351, Barbed Wire Tiara Headpiece, is a plastic headpiece with an attached black veil of manmade fiber.

Style IM1061, Greek Goddess Headpiece, is a plastic headpiece covered in glittery gold textile and decorated with glittery gold textile leaves and a white textile flower sprinkled with gold and purple glitter.

Style IM1217, Genie Tiara, is a rigid horseshoe-shaped plastic headband covered with gold 100 percent textile ribbon and decorated in front with an arc of assorted colored beads and faux gems.

Style IM1218, Winter Rose Princess Tiara, although called a tiara, is actually a rigid horseshoe-shaped plastic headband covered with white 100% acrylic plush and decorated on top with a blue and purple plastic tiara.

Style IM1239, Mother Nature Headpiece, is a halo-shaped headpiece made of wire covered with brown paper and decorated with Styrofoam yellow berries, textile leaves, and red textile ribbon.

Your samples are being returned as requested.

The applicable subheading for style 14351, Barbed Wire Tiara Headpiece, will be 6117.10.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other made up clothing accessories, knitted or crocheted; parts of garments or of clothing accessories: Shawls, scarves, mufflers, mantillas, veils and the like: Of man-made fibers, Other." The rate of duty will be 11.3% ad valorem.

The applicable subheading for style IM1061, Greek Goddess Headpiece, will be 6702.90.3500, HTS, which provides for “Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: Of other materials: Other: Of man-made fibers.” The rate of duty will be 9 percent ad valorem.

The applicable subheading for style IM1239, Mother Nature Headpiece, will be 6702.10.2000, HTS, which provides for “Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: Of plastics: Assembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods.” The rate of duty will be 8.4% ad valorem.

The applicable subheading for style IM1218, Winter Rose Princess Tiara, will be 9505.90.6000, 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 style IM1217, Genie Tiara, will be 9615.19.6000, HTS, which provides for “Combs, hair-slides and the like: Other: Other.” The rate of duty will be 11% ad valorem.

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.

Sincerely,

Robert B. Swierupski
Director,

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