The tariff classification of a festive hat from China

NY 862102 April 24, 1991 CLA-2-95:S:N:N3D:225-862102 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Leonard J. Liff Creative Images, Inc. 6025 W. Monroe Phoenix, Arizona 85043 RE: The tariff classification of a festive hat from China Dear Mr. Liff: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : April 2, 1991 ON BEHALF OF : Creative Images, Inc. DESCRIPTION OF MERCHANDISE : Item number 52220, is a St. Patrick's Day Tam. The tam is made of 100 percent polyester. It will be green in color and is considered a festive article. HTS PROVISION : Festive, carnival or other enter- tainment articles; parts and accessories thereof: other: other HTS SUBHEADING : 9505.90.6000 RATE OF DUTY : 3.1 percent ad valorem MARKING : Section 304 of the Tariff Act of 1930 as amended, states that all articles entering the commerce of the United States must be marked as permanently and conspicuously as the article will permit. The sample submitted to this office was found to be not legally marked. 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