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856070 85 Ruling Active

The tariff classification of a festive costume hat from HongKong

Issued September 28, 1990 by U.S. Customs and Border Protection.

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85 856070 (September 28, 1990)

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

The tariff classification of a festive costume hat from HongKong

CBP rationale

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.

Full text

NY 856070 Sept. 28, 1990 CLA-2-95:S:N:N3D:225 856070 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 29, 1990 you requested a tariff classification ruling. The item, 23052, is a polyester felt jester hat. Adult sized, the item is red, yellow, blue and green. Each of its two peaks is trimmed with a polyester pom pom. 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

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