10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of costume hats from China
Issued April 28, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C86298 (April 28, 1998)
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
The first article is an orange and black witch's hat made of polyester brushed tricot material. It has a cone shaped center lined with a thin layer of soft foam that lends support to the hats peak. To retain its wide brimmed look, a wire is sewn inside the seam of the brims outer edge. The second hat is also made of polyester brushed tricot material. It has orange and black stripes and a wire sewn around the edge of the brim. The center of the hat is lined with a layer of soft foam to maintain an erect position. It is comparable to an exaggerated top hat in appearance. The two hats are made of flimsy construction and are intended for use and sale at Halloween. Each will be packaged on a header card that advertises the hats as "A great accessory for costume fun". Your samples are being returned as requested.
CBP rationale
The applicable subheading for the witch's hat and striped hat, item #SP1345/8, 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 C86298 April 28, 1998 CLA-2-95:RR:NC:SP:225 C86298 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Kimberly Fathauer A.W. Fenton Company, Inc. P.O. Box 360614 Columbus, Ohio 43236-0614 RE: The tariff classification of costume hats from China Dear Ms. Fathauer: In your letter dated March 25, 1998, received in this office on April 3, 1998, you requested a tariff classification ruling on behalf of Consolidated Stores Corp. Two samples of Halloween hats, both identified under item #SP1345/8, were submitted with your inquiry. The first article is an orange and black witch's hat made of polyester brushed tricot material. It has a cone shaped center lined with a thin layer of soft foam that lends support to the hats peak. To retain its wide brimmed look, a wire is sewn inside the seam of the brims outer edge. The second hat is also made of polyester brushed tricot material. It has orange and black stripes and a wire sewn around the edge of the brim. The center of the hat is lined with a layer of soft foam to maintain an erect position. It is comparable to an exaggerated top hat in appearance. The two hats are made of flimsy construction and are intended for use and sale at Halloween. Each will be packaged on a header card that advertises the hats as "A great accessory for costume fun". Your samples are being returned as requested. The applicable subheading for the witch's hat and striped hat, item #SP1345/8, 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 rate of duty will be free. This ruling is being issued under the provisions of Part 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, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of Halloween decorations from China.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a Thanksgiving decoration from China.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a “Disney Princess Set” from China
The tariff classification of a costume from China and Vietnam.
Follow C86298
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.