J83232 J8 Ruling Active

The tariff classification of Tiara with rose & thorns Headpiece from China

Issued April 11, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

The sample, Style # 1936, is called Midnight Vamp and is made of vinyl and gives the appearance of a tiara made of dead thorn branches with a bright red rose in the front. An elastic band sewn to the sides encircles the back of the head and holds the tiara in place. Although called a tiara, the item is not classified in Heading 9615 because it is not rigid or semi-rigid. It is not classifiable in Chapters 61 or 62 because it is not textile. Designed to be an accessory to a costume, the item is classified within Heading 9505. Your sample is returned as requested.

CBP rationale

The applicable subheading for the Midnight Vamp Tiara Headpiece will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive Carnival or other entertainment articles, … : Other: Other.

Full text

NY J83232 April 11, 2003 CLA-2-95:RR:NC:SP:225 J83232 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Anna Maria Salas Rogalski Disguise, Inc. 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of Tiara with rose & thorns Headpiece from China Dear Ms. Rogalski: In your letter dated March 26, 2003 you requested a tariff classification ruling. The sample, Style # 1936, is called Midnight Vamp and is made of vinyl and gives the appearance of a tiara made of dead thorn branches with a bright red rose in the front. An elastic band sewn to the sides encircles the back of the head and holds the tiara in place. Although called a tiara, the item is not classified in Heading 9615 because it is not rigid or semi-rigid. It is not classifiable in Chapters 61 or 62 because it is not textile. Designed to be an accessory to a costume, the item is classified within Heading 9505. Your sample is returned as requested. The applicable subheading for the Midnight Vamp Tiara Headpiece will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive Carnival or other entertainment articles, … : 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 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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