The tariff classification of a costume hat from Taiwan

NY 874416 May 28, 1992 CLA-2-95:S:N:N3D:225 874416 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Norman Siegel Firefighters Foundation 2175 70th Street Brooklyn, New York 11204 RE: The tariff classification of a costume hat from Taiwan Dear Mr. Siegel: In your letter dated May 7, 1992, you requested a tariff classification ruling. A sample of the product was submitted with your request. The item is a red plastic "Fire Chief" hat for children. Attached to the hat is an elasticized band which, when worn under the chin, secures the hat on a child's head. As indicated in your letter the hats will be distributed to children upon completion of a fire safety program offered in schools and day care centers. Although your organization is a nonprofit institution, the hats which you intend to import, are not eligible for any special considerations and will be dutiable upon importation. The applicable subheading for the "Fire Chief" hats will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment 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