817911 81 Ruling Active

The tariff classification of costume headbands from Taiwan

Issued January 24, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6090

Headings: 9505

Product description

Style #73629 is for a "Shamrock Headband" which consists of a plastic headband with two spring antennae attached. Affixed to the top of each antenna is a glittering, green, shamrock. Style #74542, "Bunny Ears", is a plastic headband covered with a white plush material. Sewn to the top are two fabric bunny ears that may be adjusted by a wire which runs around the ear frame. The headbands are made of flimsy construction and serve as an instant costume.

CBP rationale

The applicable subheading for style #73269 "Shamrock Headband" and style #74542 "Bunny Ears" will be 9505.90.6090, 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: other.

Full text

NY 817911 January 24, 1996 CLA-2-95:RR:NC:FC: 225 817911 CATEGORY: Classification TARIFF NO.: 9505.90.6090 Ms. Joanne Balice CBI Distributing Corp. 1501 North Michael Drive Wood Dale, IL 60191-1095 RE: The tariff classification of costume headbands from Taiwan Dear Ms. Balice: In your letter dated December 20, 1995, received in this office on December 27, 1995, you requested a tariff classifi-cation ruling. Two samples were submitted with your inquiry. Style #73629 is for a "Shamrock Headband" which consists of a plastic headband with two spring antennae attached. Affixed to the top of each antenna is a glittering, green, shamrock. Style #74542, "Bunny Ears", is a plastic headband covered with a white plush material. Sewn to the top are two fabric bunny ears that may be adjusted by a wire which runs around the ear frame. The headbands are made of flimsy construction and serve as an instant costume. The applicable subheading for style #73269 "Shamrock Headband" and style #74542 "Bunny Ears" will be 9505.90.6090, 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: other. The rate of duty will be free. This ruling is being issued under the provisions of Section 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 J. Wong at 212-466-5538. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →