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The tariff classification of a costume hat from China
Issued January 5, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardD8 D85734 (January 5, 1999)
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
The “Scarecrow Hat,” item #23016062H, is made of textile material (35% cotton and 65% polyester) and yarn. The hat is designed for use as a Halloween costume or as a Halloween decoration, i.e., placing the hat on top of a pumpkin. The orange, cone shaped hat, is adorned with several patches and buttons which are glued on. Brown strands of yarn, intended to resemble hair, hang below the hat. The yarn is single stitched along an inside seam. The hat is unlined and has a floppy brim with raw cut edges.
CBP rationale
The applicable subheading for the “Scarecrow Hat,” item #23016062H, 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 D85734 January 5, 1999 CLA-2-95:RR:NC:SP:225 D85734 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Grace Gorman Four Star International Trading Co. Williamsburg Square 229 East Main Street Suite #201 Milford, MA 01757 RE: The tariff classification of a costume hat from China Dear Ms. Gorman: In your letter dated November 24, 1998, received in this office on December 10, 1998, you requested a tariff classification ruling. The “Scarecrow Hat,” item #23016062H, is made of textile material (35% cotton and 65% polyester) and yarn. The hat is designed for use as a Halloween costume or as a Halloween decoration, i.e., placing the hat on top of a pumpkin. The orange, cone shaped hat, is adorned with several patches and buttons which are glued on. Brown strands of yarn, intended to resemble hair, hang below the hat. The yarn is single stitched along an inside seam. The hat is unlined and has a floppy brim with raw cut edges. The applicable subheading for the “Scarecrow Hat,” item #23016062H, 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. At this time articles classified in HTS 9505.90.6000 are not subject to quota restraints or visa requirements. 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
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