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NY L87274

September 9, 2005

CLA-2-95:RR:NC:SP:225 L87274


TARIFF NO.: 9505.90.6000; 6505.90.6090

Mr. Rudolf Wong
Evergreen Products Factory LTD.
11/FA, Chiap Luen Ind. Bldg.
30-32 Kung Yip Street
Kwai Chung, N.T.
Hong Kong

RE: The tariff classification of masks and a carnival hat from China.

Dear Mr. Wong:

In your letter dated August 29, 2005, you requested a tariff classification ruling.

You submitted the following samples of masks and a carnival hat:

Item HMK-007, Mask, is a green mask made of 70% polyvinyl chloride, 22% polyester, and 8% plastic that depicts a creature with horns, goggle eyes, and yellow pointed teeth. The mask is intended for use as a costume for the Halloween holiday.

Item HMK-044, Mask, is a white mask identified on its hangcard as “Bleeding Ghost Face” that is made of 85% polyvinyl chloride and 15% polyester and depicts a vampire with two fangs that are dripping blood. The mask has an attached black hood that covers a plastic tube that is connected to a plastic heart that can be concealed in clothing. When the heart is filled with blood and secretly squeezed, blood will flow through the tube and drip out of the mask’s mouth. The mask is intended for use as a costume for the Halloween holiday.

Item HMK-058, Mask, is a green and brown mask that is made of 70% polyvinyl chloride and 30% synthetic fiber that depicts a ghoul with an exposed brain with two yellow horns, a hooked nose, and a horn goatee. Attached to the back of the mask is carpet-like hair. The mask is intended for use as a costume for the Halloween holiday.

Item HMK-091, Mask, is a black mask that is made of 93% polyvinyl chloride and 7% synthetic fiber that depicts an ape-like creature with a flattened nose and pointed yellow teeth. Attached to the back of the mask is synthetic golden hair. The mask is intended for use as a costume for the Halloween holiday.

Item HHT-006, Carnival Hat, is an orange and yellow polyester jester-like hat with six points that have a copper bell at the end of each point. The hat has a generic motif and can be worn at anytime. Since the hat is not tied exclusively to any holiday, it will be classified as headgear in Chapter 65.

The applicable subheading for item HMK-007, Mask, item HMK-044, Mask, item HMK-058, Mask, and item HMK-091, Mask, 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.

The applicable subheading for item HHT-006, Carnival Hat, will be 6505.90.6090, HTS, which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabricwhether or not lined or trimmed: Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, Other: Other: Other.” The rate of duty will be 20 cents per kilogram plus 7% ad valorem. The textile category designation is 659.

Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the "Textile Status Report for Absolute Quotas" available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on “For Business” and then on “Textile, Wool, Fur”).

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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