The tariff classification of a festive costume hat from HongKong

NY 856069 Sept. 28, 1990 CLA-2-95:S:N:N3D:225 856069 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Leonard J. Liff Director of International Purchasing Creative Images, Inc. 6025 W. Monroe Phoenix, Arizona 85043 RE: The tariff classification of a festive costume hat from Hong Kong Dear Mr. Liff: In your letter dated August 20, 1990 you requested a tariff classification ruling. The item, 23054, is a polyester felt black knight hat. Adult sized, the item is black and fully covers the head and neck with a opening for the eyes and some part of the face. That opening is covered with a piece of slotted polyurethane. The applicable subheading for the costume hat 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 duty rate will be 3.1 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport