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NY M85232

August 03, 2006

CLA-2-65:RR:NC:N3:353 M85232


TARIFF NO.: 6506.91.0060

Mr. Karl F. Krueger
Danzas Intercontinental
2660 20th St.
Port Huron, MI 48060

RE: The tariff classification of novelty hats from China.

Dear Mr. Krurger:

In your letter dated July 6, 2006, on behalf of Cranium, Inc., you requested a classification ruling. The samples will be returned to you as requested.

Two samples were submitted with your request. Giggle Gear Crazy cap is a modular headpiece for children. By attaching various components to the plastic and elastic headband base, the child can create various headpieces to resemble a bug or alien (for boys) or fairy princess (for girls). Both the boys’ and girls’ sets contain one piece that lights up and blinks. Each set contains 10 parts to be interchanged or used together.

The Giggle Gear Crazy cap is a composite good. The individual pieces are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by application of GRI 3(b) according to the component that imparts the essential character. For this item, the headband base imparts the essential character.

The Explanatory Notes (EN) constitutes the official interpretation of the Harmonized System at the international level. The General Explanatory Note to Chapter 65 states “this Chapter covers hat-shapes, hat-forms, hat bodies and hoods, and hats and other headgear of all kinds, irrespective of the materials of which they are made and of their intended use (daily wear, theatre, disguise, protection, etc.).” The item is considered headgear of Chapter 65.

The applicable subheading for the Giggle Gear Crazy cap will be 6506.91.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other headgear, whether or not lined or trimmed: Other: Of rubber or plastics, Other." The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Kenneth Reidlinger at 646-733-3053.


Robert B. Swierupski

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