The tariff classification of two witch hats from China.
Issued August 14, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
You submitted two samples of witch hats (“Orange” Witch Hat) identified as item number EPF-H-23001 and (“Purple” Witch Hat) identified as item number EPF-H-23002. The Orange Witch Hat is made of orange nylon material and is cone-shaped with a 3-1/2” brim trimmed with orange polyester faux fur. To retain its wide brimmed look, a steel wire is sewn inside the seam of the brim’s outer edge. The Purple Witch Hat is made of purple nylon material and is cone-shaped with a 3-1/2” brim. To retain its wide brimmed look, a steel wire is sewn inside the seam of the brim’s outer edge. The hat has a 2-1/2” band of gold stars and crescent moons around the base of the cone topped with a string of faux purple jewels. The two hats are intended for use and sale at Halloween.
CBP rationale
The applicable subheading for the “Orange” Witch Hat identified as item number EPF-H-23001 and the “Purple” Witch Hat identified as item number EPF-H-23002 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 J87085 August 14, 2003 CLA-2-95:RR:NC:SP:225 J87085 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Helen Lam Evergreen Products Factory LTD. 11/FA, Chiap Luen Ind. Bldg. 30-32 Kung Yip Street Kwai Chung, N.T. Hong Kong RE: The tariff classification of two witch hats from China. Dear Ms. Lam: In your letter dated August 6, 2003, you requested a tariff classification ruling. You submitted two samples of witch hats (“Orange” Witch Hat) identified as item number EPF-H-23001 and (“Purple” Witch Hat) identified as item number EPF-H-23002. The Orange Witch Hat is made of orange nylon material and is cone-shaped with a 3-1/2” brim trimmed with orange polyester faux fur. To retain its wide brimmed look, a steel wire is sewn inside the seam of the brim’s outer edge. The Purple Witch Hat is made of purple nylon material and is cone-shaped with a 3-1/2” brim. To retain its wide brimmed look, a steel wire is sewn inside the seam of the brim’s outer edge. The hat has a 2-1/2” band of gold stars and crescent moons around the base of the cone topped with a string of faux purple jewels. The two hats are intended for use and sale at Halloween. The applicable subheading for the “Orange” Witch Hat identified as item number EPF-H-23001 and the “Purple” Witch Hat identified as item number EPF-H-23002 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
More rulings on the same tariff codes
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.
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 patriotic wall signs from China
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →