I80254 I8 Ruling Active

The tariff classification of Halloween Headwear from China.

Issued April 11, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted the following samples: Item #A1192, Halloween Headwear (“Frankenstein and Count Dracula”), is a decorative headband designed for use on Halloween as a costume accessory and consists of a rigid plastic horseshoe headband covered with black felt with two pipe cleaner antennae attached. Affixed to the top of one antenna is the textile representation of the head of the Frankenstein monster with green face and yellow neck bolts. Attached to other antenna is a textile representation of the head of Count Dracula with blue face, fangs, and bat wings protruding from his cheeks. Item #A1199, Halloween Headwear (“Green Alien”), is a decorative headband designed for use on Halloween as a costume accessory and consists of a rigid plastic horseshoe headband covered with orange felt with two spring antennae attached. Affixed to the top of the antennae are matching textile representations of a green-faced alien with black pipe cleaner antennae and white string hair.

CBP rationale

The applicable subheading for Item #A1192, Halloween Headwear (“Frankenstein and Count Dracula”), and Item #A1199, Halloween Headwear (“Green Alien”), 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 I80254 April 11, 2002 CLA-2-95:RR:NC:SP:225 I80254 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Barry Klein Klein International, Ltd. 9373 SW Barber Street Wilsonville, OR 97070 RE: The tariff classification of Halloween Headwear from China. Dear Mr. Klein: In your letter dated April 1, 2002, you requested a tariff classification ruling. You submitted the following samples: Item #A1192, Halloween Headwear (“Frankenstein and Count Dracula”), is a decorative headband designed for use on Halloween as a costume accessory and consists of a rigid plastic horseshoe headband covered with black felt with two pipe cleaner antennae attached. Affixed to the top of one antenna is the textile representation of the head of the Frankenstein monster with green face and yellow neck bolts. Attached to other antenna is a textile representation of the head of Count Dracula with blue face, fangs, and bat wings protruding from his cheeks. Item #A1199, Halloween Headwear (“Green Alien”), is a decorative headband designed for use on Halloween as a costume accessory and consists of a rigid plastic horseshoe headband covered with orange felt with two spring antennae attached. Affixed to the top of the antennae are matching textile representations of a green-faced alien with black pipe cleaner antennae and white string hair. The applicable subheading for Item #A1192, Halloween Headwear (“Frankenstein and Count Dracula”), and Item #A1199, Halloween Headwear (“Green Alien”), 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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