F81426 F8 Ruling Active

The tariff classification of a costume headband from China

Issued January 20, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

The item consists of a plastic headband that is completely covered by a crème colored plush material. Affixed to the top of the headband are two fabric bunny ears. The ears contain a wire sewn along the inside frame, which enables them to maintain an erect appearance or be repositioned as desired. The headband is viewed as an instant costume.

CBP rationale

The applicable subheading for the “Deluxe Bunny Ears,” style #3551, 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 F81426 January 20, 2000 CLA-2-95:RR:NC:SP:225 F81426 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Barry Klein Klein International, Ltd. 9373 SW Barber Street Wilsonville, Oregon 97070 RE: The tariff classification of a costume headband from China Dear Mr. Klein: In your letter dated December 17, 1999, received in this office on December 29, 1999, you requested a tariff classification ruling. A sample of the “Deluxe Bunny Ears,” style #3551, was submitted with your inquiry. The item consists of a plastic headband that is completely covered by a crème colored plush material. Affixed to the top of the headband are two fabric bunny ears. The ears contain a wire sewn along the inside frame, which enables them to maintain an erect appearance or be repositioned as desired. The headband is viewed as an instant costume. The applicable subheading for the “Deluxe Bunny Ears,” style #3551, 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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